Bill > SF153

This bill provides a temporary sales and use tax exemption specifically for construction materials used in various improvement projects for the Edgerton Public School District (Independent School District No. 581) in Minnesota. The exemption covers materials, supplies, and equipment used in nine specific construction and renovation projects, including new preschool classrooms, music and band rooms, administrative office modifications, a new gymnasium, locker rooms with a storm shelter, updated parking, and office space improvements. The tax exemption applies to purchases made between January 1, 2024, and December 31, 2025. Although the materials will initially be subject to sales tax, the school district can receive a full refund of these taxes, similar to other tax exemption processes for public school construction projects. The bill includes an appropriation from the general fund to reimburse the sales tax, and the effective date is retroactive to January 1, 2024. This targeted exemption is designed to help the Edgerton School District undertake significant facility upgrades by reducing the overall cost of construction materials.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0153&ssn=0&y=2025