SF 3076

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/28/2025 10:18 a.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for certain projects in Independent School District No. 561,
Goodridge.

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

Section 1. new text begin INDEPENDENT SCHOOL DISTRICT NO. 561, GOODRIDGE; 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 or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling relating to the following projects in Independent School District No. 561,
Goodridge, are exempt from sales and use tax under Minnesota Statutes, chapter 297A,
provided that the materials, supplies, and equipment are purchased after December 31, 2024,
and before January 1, 2027:
new text end

new text begin (1) renovations to the prekindergarten through grade 12 school building; and
new text end

new text begin (2) construction of a new gymnasium, commons, classrooms, locker rooms, restrooms,
a weight room, a career and technical education classroom, and a secure front entrance.
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, except that the applicant must be
the governmental entity that owns or contracts for the project. Refunds for eligible purchases
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 retroactively for sales and purchases
made after December 31, 2024, and before January 1, 2027.
new text end