SF 159

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 03:35 p.m.

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

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

Section 1. new text begin WORTHINGTON 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. 518, Worthington,
are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
materials, supplies, and equipment are purchased after April 30, 2020, and before January
1, 2028:
new text end

new text begin (1) construction of a new grades 3 through 5 intermediate school building;
new text end

new text begin (2) construction of a new community education building to serve early childhood, adult
basic education, and the Nobles County Integration Collaborative programs;
new text end

new text begin (3) construction of a new storage facility to serve the Worthington Intermediate School,
Worthington Learning Center and gymnastics facility, and Worthington Community
Education building;
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new text begin (4) reconstruction and replacement of the parking lot at the Worthington Middle School;
new text end

new text begin (5) construction of an addition to the Worthington High School and remodeling of
existing space and expansion of core areas;
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new text begin (6) construction of a new ice arena with associated event space;
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new text begin (7) installation of a turf football field at the Worthington Middle School;
new text end

new text begin (8) demolition of the former West Elementary building and construction of sports fields
with associated parking;
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new text begin (9) reconstruction of Trojan Field and associated facilities; and
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new text begin (10) improvements to the Worthington Learning Center and gymnastics facility.
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).
Notwithstanding Minnesota Statutes, section 289A.40, claims for refunds for sales and
purchases made after April 30, 2020, and before October 1, 2021, may be filed until January
1, 2025.
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 April 30, 2020, and before January 1, 2028.
new text end