Bill > HF873

This bill provides a specific sales and use tax exemption for the Russell Tyler Ruthton Independent School District (ISD No. 2902) for construction materials, supplies, and equipment used in building a new prekindergarten through grade 12 school building and athletic field. The exemption applies to purchases made between January 1, 2020, and December 31, 2023. Although the materials will initially be taxed at the standard rate, the school district can receive a full refund of these taxes. Taxpayers can file refund claims for purchases made between January 1, 2020, and December 31, 2021, until January 1, 2026. 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 exemption is designed to provide financial relief for the school district's construction project by effectively eliminating the sales and use tax burden on building materials and equipment.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0873&ssn=0&y=2025