Minnesota Legislature
HF 2655
as introduced - 93rd Legislature (2023 - 2024) Posted on 03/06/2023 11:39am
Current Version - as introduced
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A bill for an act
relating to taxation; sales and use; providing an exemption for construction materials
for certain school buildings and facilities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin RED ROCK CENTRAL SCHOOL DISTRICT; 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 of a new prekindergarten through grade 12 learning
facility in Independent School District No. 2884, Red Rock Central School District, are
exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if materials,
supplies, and equipment are purchased after December 31, 2021, and before July 1, 2025.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2023.
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 from January 1, 2022, and
applies to sales and purchases made after December 31, 2021, and before July 1, 2025.
new text end
Sec. 2. new text begin SPRINGFIELD SCHOOL DISTRICT; 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 following projects for Independent School District No. 85, Springfield
School District, are exempt:
new text end
new text begin
(1) construction of a main secure entrance;
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(2) construction of a required tornado storm shelter and related safety, security, and
accessibility improvements;
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(3) installation of HVAC improvements;
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(4) renovation and interior modifications necessary to convert the existing elementary
school gymnasium for use for career and technical education trades and auto shop; and
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(5) addition of a new school gymnasium, including the construction and improvement
of new locker rooms, and the renovation and repurposing of existing locker rooms for use
for cafeteria improvements and school programming needs.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2023.
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 from January 1, 2022, and
applies to sales and purchases made after December 31, 2021, and before July 1, 2025.
new text end