Bill > HF4897

This bill provides a refundable sales and use tax exemption for construction materials, supplies, and equipment used in the construction and renovation projects for Big Lake Liberty Elementary School, Big Lake Independence Elementary School, Big Lake Middle School, and Big Lake High School in Independent School District No. 727, Big Lake, Minnesota. The exemption applies to purchases made after December 31, 2021, and before January 1, 2025, and the tax must be paid initially and then refunded in the same manner as other construction projects under Minnesota Statutes. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.