Bill > HF869

This bill provides a specific sales and use tax exemption for the Hills-Beaver Creek Independent School District (District No. 671) for construction materials and equipment used in several school improvement projects. Specifically, the exemption covers materials purchased between February 29, 2024, and January 1, 2026, for projects including a new elementary school and parking lot, gymnasium repairs, locker rooms, a vehicle garage, and a bus garage building. Although the materials will initially be taxed at the standard rate, the school district will receive a full refund of the sales and use taxes paid, similar to other tax exemption processes outlined in Minnesota statutes. The bill includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. The tax exemption is designed to help the school district manage the costs of these significant infrastructure improvements by reducing the overall expense of construction materials.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0869&ssn=0&y=2025