Bill > HF889

This bill provides a specific sales and use tax exemption for the Heron Lake-Okabena Independent School District (ISD No. 330) for certain construction and renovation projects. The exemption covers materials, supplies, and equipment used in nine specific project types, including roof replacement, concrete work, tuckpointing, window installation, flooring replacement, bus garage door upgrades, Heron Lake doors, bathroom fixture improvements, and pool filter replacement. The exemption applies only to purchases made between June 1, 2024, and January 1, 2025. While the materials will initially be subject to sales tax, the tax will then be fully refunded in a manner similar to other school district construction project exemptions. The bill includes an appropriation from the general fund to cover the cost of these tax refunds, ensuring that the school district can receive reimbursement for the sales taxes paid during this specific time period. The tax exemption is designed to help the school district manage the costs of several infrastructure and facility improvement projects.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0889&ssn=0&y=2025