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SF 157

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 03:34 p.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF157 Authors and Status
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2.3 2.4

A bill for an act
 relating to taxation; sales and use; providing a refundable exemption for
construction materials used in certain projects in the Hills-Beaver Creek
Independent School District.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin HILLS-BEAVER CREEK INDEPENDENT SCHOOL DISTRICT; SALES
AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) Materials and supplies used or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling of the following projects in Independent School District No. 671, Hills-Beaver
Creek, are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A,
if the materials, supplies, and equipment are purchased after February 29, 2024, and before
January 1, 2026:
 new text end

new text begin (1) a new elementary school and parking lot;
 new text end

new text begin (2) repairs to a gymnasium;
 new text end

new text begin (3) locker rooms;
 new text end

new text begin (4) a vehicle garage; and
 new text end

new text begin (5) a bus garage building.
 new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
 new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after February 29, 2024, and before January 1, 2026.
 new text end