HF 4918

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/13/2024 12:17pm

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

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

Section 1. new text begin ST. CLAIR 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 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. 75, St.
Clair Schools, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if materials, supplies, and equipment are purchased after October 31, 2021, and before
November 1, 2025:
new text end

new text begin (1) construction of new classrooms and playgrounds; and
new text end

new text begin (2) improvements to roofs, parking lots, mechanical systems, and athletic spaces.
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, 2024.
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 October 31, 2021, and before November 1, 2025.
new text end