HF 890

as introduced - 94th Legislature (2025 - 2026) Posted on 02/17/2025 02:49pm

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

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

Section 1. new text begin WINDOM INDEPENDENT SCHOOL DISTRICT; 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 Windom Independent School District are
exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
materials, supplies, and equipment are purchased after June 30, 2024, and before January
1, 2027:
new text end

new text begin (1) outdoor athletic complex;
new text end

new text begin (2) locker room remodel;
new text end

new text begin (3) gymnastics and wrestling space; and
new text end

new text begin (4) performing arts center.
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 retroactively for sales and purchases
made after June 30, 2024, and before January 1, 2027.
new text end