Bill > HF872

This bill provides a specific sales and use tax exemption for construction materials used in various improvement projects for the Edgerton Public School District (Independent School District No. 581) in Minnesota. The exemption applies to materials, supplies, and equipment purchased between January 1, 2024, and December 31, 2025, for nine specific projects including new preschool classrooms, a music classroom, a band room, administrative office relocation, a new gymnasium, locker rooms with a storm shelter, updated parking, and modifications to existing band and office spaces. While these items would normally be subject to sales and use tax, the bill allows for the tax to be collected and then fully refunded, similar to other special project exemptions in Minnesota law. The state will appropriate the necessary funds from the general fund to reimburse the tax collected, effectively making these construction materials tax-free for the school district. The bill is retroactively effective for sales and purchases made during the specified two-year period, providing financial relief for the Edgerton Public School District's planned improvements.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0872&ssn=0&y=2025