1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a construction materials exemption 
1.3 	for certain school district facilities;amending Minnesota Statutes 2020, section 
1.4 	297A.71, subdivision 52.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 297A.71, subdivision 52, is amended to read:
1.7 		Subd. 52.Construction; certain local government facilities. (a) Materials and supplies 
1.8 	used in and equipment incorporated into the construction, reconstruction, upgrade, expansion, 
1.9 	or remodeling of the following local government owned facilities are exempt:
1.10 	(1) a new fire station, which includes firefighting, emergency management, public safety 
1.11 	training, and other public safety facilities in the city of Monticello if materials, supplies, 
1.12 	and equipment are purchased after January 31, 2019, and before January 1, 2022;
1.13 	(2) a new fire station, which includes firefighting and public safety training facilities 
1.14 	and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and 
1.15 	equipment are purchased after June 30, 2018, and before January 1, 2021;
1.16 	(3) a fire station and police station, including access roads, lighting, sidewalks, and 
1.17 	utility components, on or adjacent to the property on which the fire station or police station 
1.18 	are located that are necessary for safe access to and use of those buildings, in the city of 
1.19 	Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and 
1.20 	before January 1, 2021;
1.21 	(4) the school building in Independent School District No. 414, Minneota, if materials, 
1.22 	supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;
2.1 	(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment 
2.2 	are purchased after December 31, 2018, and before January 1, 2021; and
2.3 	(6) a Dakota County law enforcement collaboration center, also known as the Safety 
2.4 	and Mental Health Alternative Response Training (SMART) Center, if materials, supplies, 
2.5 	and equipment are purchased after June 30, 2019, and before July 1, 2021.; and
2.6 	(7) two new elementary school buildings and a new high school building in Independent 
2.7 	School District No. 2909, Rock Ridge Public Schools, if materials, supplies, and equipment 
2.8 	are purchased after May 1, 2019, and before January 1, 2024.
2.9 	(b) The tax must be imposed and collected as if the rate under section 297A.62, 
2.10 	subdivision 1, applied and then refunded in the manner provided in section 297A.75.
2.11 	(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed 
2.12 	$850,000.

2.13 	EFFECTIVE DATE. This section is effective retroactively from May 2, 2019.