Bill > HF890

This bill provides a special sales and use tax exemption and refund for construction materials used in specific projects by the Windom Independent School District. The exemption applies to materials, supplies, and equipment purchased between July 1, 2024, and January 1, 2027, for four specific projects: an outdoor athletic complex, a locker room remodel, a gymnastics and wrestling space, and a performing arts center. Purchasers will initially pay the sales tax at the standard rate, but can then receive a full refund through a process similar to other tax exemption mechanisms in Minnesota statutes. The bill includes an appropriation from the general fund to cover the cost of these tax refunds, effectively making the construction materials free from sales tax for the school district. This targeted exemption is designed to support major infrastructure improvements for the Windom Independent School District by reducing the financial burden of construction-related expenses.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0890&ssn=0&y=2025