Bill > HF870

This bill provides a specific sales and use tax exemption for the Ellsworth Independent School District (District No. 514) for certain construction and renovation projects. The tax exemption applies to materials, supplies, and equipment purchased between January 1, 2025, and October 1, 2025, for seven specific improvement projects: replacing a boiler system with a new HVAC system, replacing windows in the elementary wing, replacing roofs on the gym and shop, switching from fuel oil to propane for the new HVAC system, installing a new electrical system for the HVAC system, performing building tuckpointing (a masonry repair technique), and renovating the bus garage. While the materials will initially be subject to sales tax, the district can receive a full refund of the 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, and the exemption will be retroactively effective for the specified time period.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0870&ssn=0&y=2025