HF 3218

as introduced - 93rd Legislature (2023 - 2024) Posted on 04/13/2023 08:31am

A bill for an act
relating to taxation; sales and use; providing a refundable construction exemption
for Becker Public School District.

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

Section 1. new text begin BECKER PUBLIC 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 and renovation projects for Becker Early Childhood,
Becker Primary School, Becker Intermediate School, Becker Middle School, Becker High
School, Becker Transportation Building, and the Becker Multi-Purpose Athletic Facility in
Independent School District No. 726, Becker Public School District, are exempt from sales
and use tax imposed under Minnesota Statutes, chapter 297A. The exemption under this
subdivision only applies if materials, supplies, and equipment are purchased after December
31, 2021, and before January 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 January 1, 2025.
new text end