Bill > SF1638

This bill provides a specific sales tax exemption and refund for construction materials, supplies, and equipment used in several school improvement projects within Independent School District No. 381 (Lake Superior School District). The bill covers five specific projects: an addition and improvements to Minnehaha Elementary School, an addition and improvements to William Kelly School, improvements to Two Harbors High School, improvements to or replacement of Two Harbors and Silver Bay Bus Garages, and improvements to athletic facilities. The tax exemption applies to materials purchased between January 1, 2023, and December 31, 2025. Although the materials will be subject to sales tax initially, the school district can receive a full refund of these taxes after January 1, 2026. The bill includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. The provision is designed to help the school district save money on construction-related expenses by effectively eliminating the sales tax burden for these specific school improvement projects.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1638&ssn=0&y=2025