Bill > HF1833

This bill provides a sales and use tax exemption specifically for construction materials used in four specific projects for the Aitkin Public School District. The exempted projects include 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 refunded after the purchase, similar to other tax refund processes for public projects. The bill requires that no refunds will be issued until after June 30, 2025, and the amount needed to process these refunds will be appropriated from the general fund to the commissioner of revenue. This targeted tax exemption is designed to support infrastructure improvements in the Aitkin Public School District by reducing the financial burden of construction materials.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1833&ssn=0&y=2025