Bill > HF891

This bill provides a specific sales and use tax exemption for construction materials used in multiple projects by the Worthington Independent School District (ISD No. 518) in Minnesota. The exemption covers materials, supplies, and equipment purchased between April 30, 2020, and January 1, 2028, for ten distinct projects, including constructing new school buildings (an intermediate school and a community education building), building a new ice arena, installing a turf football field, reconstructing Trojan Field, improving existing facilities, and demolishing an old elementary school to build sports fields. While the materials will initially be subject to sales tax, the district can receive a full refund of these taxes, similar to other tax exemption processes. The bill allows for retroactive refund claims, with claims for purchases made between April 30, 2020, and October 1, 2021, able to be filed until January 1, 2025. The required refund amounts will be appropriated from the state's general fund to the commissioner of revenue, ensuring the school district can proceed with its planned improvements without the financial burden of sales taxes.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0891&ssn=0&y=2025