Bill > SF3114

This bill provides a sales and use tax exemption and refund for construction materials and equipment used in specific school improvement projects for Independent School District No. 186 in Pequot Lakes, Minnesota. The exemption covers materials, supplies, and equipment used in four specific projects: an addition and improvements to Eagle View Elementary School, Pequot Lakes Middle School, Pequot Lakes High School, and improvements to outdoor facilities. The tax exemption is valid for purchases made between January 1, 2026, and December 31, 2036. Vendors will collect sales tax as usual, but the governmental entity (the school district) will be able to request a full refund of the sales tax paid. The bill includes an appropriation from the general fund to the Minnesota commissioner of revenue to cover the cost of these tax refunds. This targeted tax exemption is designed to support significant school infrastructure improvements by reducing the overall cost of construction materials for the district.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3114&ssn=0&y=2025