Bill > SF3076

This bill provides a specific sales and use tax exemption for construction materials and equipment for Independent School District No. 561 in Goodridge, Minnesota. The exemption covers renovations and new construction projects, including upgrades to the existing prekindergarten through grade 12 school building and the construction of new facilities such as a gymnasium, commons area, classrooms, locker rooms, restrooms, weight room, career and technical education classroom, and a secure front entrance. The tax exemption applies to materials, supplies, and equipment purchased between January 1, 2025, and December 31, 2026. While the sales tax will initially be collected, it will be fully refunded to the school district, with refunds to be issued after June 30, 2025. The bill appropriates the necessary funds from the general fund to the Minnesota Department of Revenue to cover these tax refunds. The tax exemption is designed to help the school district complete significant renovation and expansion projects by reducing its overall construction costs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3076&ssn=0&y=2025