Bill > SF154

This bill provides a temporary sales and use tax exemption for specific construction and improvement projects at the Heron Lake-Okabena Independent School District (District No. 330). The exemption applies to materials, supplies, and equipment used in projects such as roof replacement, concrete work, tuckpointing, window installation, flooring, bus garage door replacement, door upgrades, bathroom fixture improvements, and pool filter replacement. The exemption is valid for purchases made between June 1, 2024, and December 31, 2024. While these materials would normally be subject to sales tax, the bill allows for the tax to be collected initially and then fully refunded, similar to other school district construction projects. The bill includes an appropriation from the general fund to the Minnesota Commissioner of Revenue to cover the cost of these tax refunds. This targeted tax exemption is designed to help the school district reduce costs for its planned infrastructure and facility improvement projects during a specific timeframe.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0154&ssn=0&y=2025