SF 48

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 11:08 a.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 Russell Tyler Ruthton
Independent School District.

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

Section 1. new text begin RUSSELL TYLER RUTHTON 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 of a prekindergarten through grade 12 school
building and athletic field in Independent School District No. 2902, Russell Tyler Ruthton,
are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
materials, supplies, and equipment were purchased after December 31, 2019, and before
January 1, 2024.
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 December 31, 2019, and before January 1, 2022, may be filed until
January 1, 2026.
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, 2019, and before January 1, 2024.
new text end