Bill > SF155

This bill provides a specific sales and use tax exemption for construction materials used in four distinct projects at the Windom Independent School District: an outdoor athletic complex, a locker room remodel, a gymnastics and wrestling space, and a performing arts center. The exemption applies to materials, supplies, and equipment purchased between July 1, 2024, and January 1, 2027. While these items would normally be subject to sales tax, in this case, the tax will be collected initially but then fully refunded to the school district, similar to other tax exemption processes for public projects. The bill includes a provision appropriating the necessary funds from the general fund to the commissioner of revenue to process these refunds. By creating this targeted exemption, the bill aims to reduce the overall cost of these school improvement projects by eliminating the sales tax burden on construction materials and equipment. The exemption is retroactively effective, meaning it will apply to qualifying purchases made during the specified timeframe.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0155&ssn=0&y=2025