SF 1617

as introduced - 94th Legislature (2025 - 2026) Posted on 02/21/2025 09:25am

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for certain projects in Cook County schools.

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

Section 1. new text begin COOK COUNTY SCHOOLS; 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, reconstruction, upgrade, expansion, renovation, or
remodeling of the following projects at Independent School District No. 166, Cook County,
are exempt from sales and use tax imposed under applicable statutes if materials, supplies,
and equipment are purchased after May 31, 2025, and before January 1, 2028:
new text end

new text begin (1) a new secure main entrance, school office area, auxiliary gym, fitness center, activities
entrance, and additional locker rooms;
new text end

new text begin (2) renovations and updates to the main commons area, cafeteria, bathrooms, locker
rooms, classrooms, hallways, windows and doors, sidewalks, asphalt, and the outdoor
playground area; and
new text end

new text begin (3) updates to HVAC, lighting, security, and PA systems.
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).
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 for sales and purchases made after May
31, 2025, and before January 1, 2028.
new text end