MN SF4593

Exempts materials, supplies, and equipment used in construction, reconstruction, upgrade, expansion, or remodeling of the elementary school building and remodeling of existing school buildings in Independent School District No. 413, Marshall from sales and use tax if purchased after May 1, 2019, and before January 1, 2022.

Amends Minnesota Statutes 2019 Supplement, section 297A.71, subdivision 52, which already provided similar exemptions for local government facilities including fire stations and police stations in other Minnesota cities.

Sales tax must be initially imposed and collected, then refunded according to the manner provided in section 297A.75.

Effective retroactively from May 1, 2019.