Bill > HF822

This bill provides a specific sales and use tax exemption for construction materials used in building a new school for the Martin County West Independent School District (District No. 2448). The exemption applies to materials, supplies, and equipment purchased between September 30, 2025, and January 1, 2027, for constructing a new prekindergarten through grade 12 school building. Although the materials will initially be subject to sales tax, the tax will then be fully refunded to the school district, essentially creating a tax-free process for acquiring construction materials. The bill includes a provision that appropriates the necessary funds from the general fund to the commissioner of revenue to process these refunds. This targeted tax exemption is designed to help the school district manage the costs of constructing a new school building by providing financial relief through a sales tax refund mechanism.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0822&ssn=0&y=2025