Bill > HF1035

This bill provides a specific sales tax exemption and refund for construction materials used in certain improvement projects at Independent School District No. 166 in Cook County, Minnesota. The exemption covers materials, supplies, and equipment used for projects including a new secure main entrance, school office area, auxiliary gym, fitness center, and additional locker rooms, as well as renovations to common areas, cafeteria, bathrooms, classrooms, and outdoor spaces, and updates to HVAC, lighting, security, and PA systems. The tax exemption applies to purchases made between May 31, 2025, and January 1, 2028, with the sales tax initially collected and then fully refunded to the school district. The bill includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. This targeted tax relief is intended to support significant infrastructure and facility improvements for the Cook County school district without imposing additional financial burden on the school.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1035&ssn=0&y=2025