Minnesota Legislature
SF 4803
as introduced - 93rd Legislature (2023 - 2024) Posted on 03/12/2024 08:55am
Current Version - as introduced
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A bill for an act
relating to taxation; sales and use; providing refundable exemptions for various
independent school district construction projects.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin ADRIAN 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 following projects in Independent School District No. 511,
Adrian, are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A,
if the materials, supplies, and equipment are purchased after March 31, 2024, and before
September 1, 2025:
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(1) secondary building roofing;
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(2) elementary building roofing;
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(3) playground replacement;
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(4) construction of a retaining wall; and
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(5) maintenance, including but not limited to plumbing repairs and replacements, bleacher
repairs, and window replacements.
new text end
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(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 March 31, 2024, and before September 1, 2025.
new text end
Sec. 2. new text begin ELLSWORTH 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 following projects in Independent School District No. 514,
Ellsworth, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if the materials, supplies, and equipment are purchased after December 31, 2024,
and before ..... :
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(1) replacement of a boiler system with a heating and cooling HVAC system;
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(2) replacement of windows in the elementary wing;
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(3) replacement of the gym roof and shop roof;
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(4) replacement of fuel oil with propane for the new HVAC system;
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(5) installation of a new electrical system for the new HVAC system;
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(6) building tuckpointing; and
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(7) renovation of the bus garage.
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(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, 2024, and before ......
new text end
Sec. 3. new text begin HERON LAKE-OKABENA 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 of school building updates including roof
replacement, concrete work, tuckpointing, windows, flooring, and pool filter replacement
in Independent School District No. 330, Heron Lake-Okabena, are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if the materials, supplies, and
equipment are purchased after May 31, 2024, and before September 1, 2024.
new text end
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(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 the day following final enactment.
new text end
Sec. 4. new text begin HILLS-BEAVER CREEK 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 of a new elementary school and parking lot,
and repairs to a gymnasium, locker rooms, a vehicle garage, and a bus garage building in
Independent School District No. 671, Hills-Beaver Creek, are exempt from sales and use
tax imposed under Minnesota Statutes, chapter 297A, if the materials, supplies, and
equipment are purchased after February 29, 2024, and before June 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 February 29, 2024, and before June 1, 2025.
new text end
Sec. 5. new text begin MARTIN COUNTY WEST 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 of a new prekindergarten through grade 12
school building in Independent School District No. 2448, Martin County West, are exempt
from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the materials,
supplies, and equipment are purchased after September 30, 2025, and before April 1, 2027.
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 the day following final enactment.
new text end
Sec. 6. new text begin ROUND LAKE-BREWSTER 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 of a three-story school building project in
Independent School District No. 2907, Round Lake-Brewster, are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if the materials, supplies, and
equipment are purchased after January 1, 2024, and before September 1, 2026.
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 January 1, 2024, and before September 1, 2026.
new text end
Sec. 7. new text begin RUSSELL TYLER RUTHTON 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 of a prekindergarten through grade 12 school
building and athletic field in Independent School District No. 2902, Russel Tyler Ruthton,
are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
materials, supplies, and equipment are purchased after December 31, 2019, and before
January 1, 2024.
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, 2019, and before January 1, 2024.
new text end
Sec. 8. new text begin WINDOM 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 of facility roofing projects and HVAC upgrades
in Independent School District No. 177, Windom, are exempt from sales and use tax imposed
under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are
purchased after ....., and before ......
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 ......
new text end
Sec. 9. new text begin WORTHINGTON 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 following projects in Independent School District No. 518,
Worthington, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if the materials, supplies, and equipment are purchased after ....., 2021, and before
January 1, 2029:
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(1) construction of a new grades 3 through 5 intermediate school building;
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(2) construction of a new community education building to serve early childhood, adult
basic education, and the Nobles County Integration Collaborative programs;
new text end
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(3) construction of a new storage facility to serve the Worthington Intermediate School,
Worthington Learning Center and Gymnastics facility, and Worthington Community
Education building;
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(4) reconstruction and replacement of the parking lot at the Worthington Middle School;
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(5) construction of an addition to the Worthington High School and remodeling of
existing space and expansion of core areas;
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(6) construction of a new two-sheet ice arena with associated event space;
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(7) installation of a turf football field at the Worthington Middle School; and
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(8) demolition of the former West Elementary building and construction of sports fields
with associated parking.
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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 ....., 2021, and before January 1, 2029.
new text end