Bill > SF5

This bill provides a sales and use tax exemption and refund for specific construction materials purchased for Browerville Public Schools (Independent School District No. 787) between December 1, 2023, and January 1, 2026. The tax exemption covers materials, supplies, and equipment used in two specific construction projects: (1) renovations to the existing prekindergarten through grade 12 school building, and (2) construction of a new gymnasium, classrooms, locker rooms, a wrestling and weight room, offices, and a stage. Although the sales tax will initially be collected at the standard rate, the school district will be eligible for a full refund of these taxes after June 30, 2025. The bill appropriates the necessary funds from the general fund to the commissioner of revenue to process these refunds, and the provision is retroactively effective for sales and purchases made during the specified timeframe. This targeted tax exemption is designed to support infrastructure improvements for the Browerville Public Schools by reducing the financial burden of construction-related expenses.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0005&ssn=0&y=2025