SF 1917

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/28/2025 09:45 a.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for certain projects for Aitkin Public Schools.

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

Section 1. new text begin AITKIN PUBLIC SCHOOLS; SALES 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 in and equipment
incorporated into the construction, reconstruction, upgrade, expansion, renovation, or
remodeling of the following projects in the Aitkin Public School District are exempt from
sales and use tax under Minnesota Statutes, chapter 297A, if the materials, supplies, and
equipment are purchased after May 31, 2025, and before January 1, 2028:
new text end

new text begin (1) a prekindergarten through grade 6 elementary school;
new text end

new text begin (2) a bus transportation facility;
new text end

new text begin (3) a community wellness center; and
new text end

new text begin (4) a high school.
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). Refunds
must not be issued until after June 30, 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 for sales and purchases made after May
31, 2025, and before January 1, 2028.
new text end