Bill > SF1617

This bill provides a specific sales tax exemption and refund mechanism for construction materials used in renovation and expansion projects at Independent School District No. 166 in Cook County, Minnesota. The bill allows for a sales tax exemption on materials, supplies, and equipment purchased between May 31, 2025, and January 1, 2028, for three types of school improvement projects: (1) constructing a new secure main entrance, school office area, auxiliary gym, fitness center, activities entrance, and additional locker rooms; (2) renovating and updating various school areas including commons, cafeteria, bathrooms, locker rooms, classrooms, hallways, windows, doors, sidewalks, asphalt, and the outdoor playground; and (3) updating HVAC, lighting, security, and public address systems. The tax will be initially collected at the standard rate and then fully refunded to the school district, similar to other tax exemption processes for school construction projects. The bill also includes an appropriation from the general fund to cover the cost of these tax refunds, and the provisions will be effective for sales and purchases made during the specified timeframe.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1617&ssn=0&y=2025