Bill > SF1917

This bill provides a specific sales and use tax exemption for construction materials used in four Aitkin Public School District projects: a prekindergarten through 6th-grade elementary school, a bus transportation facility, a community wellness center, and a high school. The tax exemption applies to materials, supplies, and equipment purchased between May 31, 2025, and January 1, 2028. Although the materials will initially be subject to sales tax, the tax will be fully refundable, meaning the school district can receive a complete reimbursement for the sales taxes paid. The tax will be collected at the standard rate specified in Minnesota Statutes and then refunded through a process similar to other project-specific tax exemptions. The bill includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these refunds, and no refunds will be issued before June 30, 2025. This targeted tax exemption is designed to support significant school infrastructure improvements in the Aitkin Public School District by reducing the overall project costs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1917&ssn=0&y=2025