HF 3716

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/13/2024 03:51pm

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for certain projects in the Canby Independent School District.

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

Section 1. new text begin CANBY INDEPENDENT SCHOOL DISTRICT; REFUNDABLE 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, reconstruction, upgrade, expansion, renovation,
or remodeling of the following projects in the elementary and high schools in Independent
School District No. 891, Canby, are exempt from sales and use tax imposed under Minnesota
Statutes, chapter 297A, if materials, supplies, and equipment are purchased after December
31, 2023, and before January 1, 2026:
new text end

new text begin (1) a new gymnasium with improved community access;
new text end

new text begin (2) career technical education space addition;
new text end

new text begin (3) HVAC upgrades;
new text end

new text begin (4) a new eight-lane track;
new text end

new text begin (5) athletic field improvements and upgrades;
new text end

new text begin (6) stadium seating and press box renovations;
new text end

new text begin (7) secure entrance upgrades for both schools with associated administrative office
relocations;
new text end

new text begin (8) renovations to existing locker rooms;
new text end

new text begin (9) classroom renovations;
new text end

new text begin (10) site drainage; and
new text end

new text begin (11) other associated renovations.
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).
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, 2023, and before January 1, 2026.
new text end

Sec. 2. new text begin TRACY AREA INDEPENDENT SCHOOL DISTRICT; REFUNDABLE
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, reconstruction, upgrade, expansion, renovation,
or remodeling of Tracy Elementary, Tracy High School, and Tracy Kids World in
Independent School District No. 2904, Tracy, are exempt from sales and use tax imposed
under Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are purchased
after December 31, 2022, 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).
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, 2022, and before January 1, 2025.
new text end