Bill > SF158

This bill provides a specific sales and use tax exemption for construction materials and equipment used in various improvement projects for the Ellsworth Independent School District (District No. 514) in Minnesota. The exemption covers seven specific projects, including replacing a boiler system with a new HVAC system, replacing windows in the elementary wing, replacing roofs on the gym and shop, converting from fuel oil to propane, installing a new electrical system, performing building tuckpointing, and renovating the bus garage. The tax exemption applies only to materials, supplies, and equipment purchased between January 1, 2025, and September 30, 2025. Although the materials will initially be charged sales tax, the district will receive a full refund of the taxes paid, similar to other tax exemption processes for public projects. The bill includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. By providing this tax exemption, the bill aims to reduce the financial burden on the school district for its planned infrastructure improvements.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0158&ssn=0&y=2025