Bill > HF1571

This bill provides a sales and use tax exemption and refund for construction materials and equipment used in specific projects within Independent School District No. 381 (Lake Superior School District) between January 1, 2023, and December 31, 2025. The projects include additions and improvements to Minnehaha Elementary School, William Kelly School, Two Harbors High School, improvements or replacements of bus garages in Two Harbors and Silver Bay, and improvements to athletic facilities. The bill requires that sales tax be initially collected at the standard rate, but then fully refunded after January 1, 2026. The tax refund will be processed similarly to other school construction project exemptions, with funds appropriated from the general fund to the commissioner of revenue. The bill is retroactively effective for sales and purchases made during the specified time period, providing financial relief for the school district's construction and improvement projects by eliminating the sales tax burden on qualifying materials and equipment.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1571&ssn=0&y=2025