Bill > HF2823

This bill provides a specific sales and use tax exemption for construction materials used in Independent School District No. 561 in Goodridge, Minnesota. The exemption covers materials, supplies, and equipment used in two specific school improvement projects: renovations to the existing prekindergarten through grade 12 school building, and construction of new facilities including a gymnasium, commons area, classrooms, locker rooms, restrooms, weight room, career and technical education classroom, and a secure front entrance. The tax exemption applies only to purchases made between January 1, 2025, and December 31, 2026. Although the materials will be subject to sales tax initially, the school district can receive a full refund of these taxes after June 30, 2025. The bill includes an appropriation from the general fund to the Minnesota Department of Revenue to cover the cost of these tax refunds. The legislation is designed to support significant infrastructure improvements for this rural school district by reducing the financial burden of construction-related taxes.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF2823&ssn=0&y=2025