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MN HF4919
Bill
Status
3/13/2024
Primary Sponsor
Brian Pfarr
Click for details
AI Summary
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Materials and supplies used in construction of a new elementary school in Le Sueur-Henderson Independent School District (ISD No. 2397) are exempt from sales and use tax under Minnesota Statutes chapter 297A.
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Exemption applies to purchases made after May 31, 2023, and before January 1, 2025.
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Tax is collected at the standard rate and then refunded in the same manner as projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17), with refunds not issued until after June 30, 2024.
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Funding for refunds is appropriated from the general fund to the commissioner of revenue.
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Provision is effective retroactively for sales and purchases made after May 31, 2023, and before January 1, 2025.
Legislative Description
Le Sueur-Henderson School District; refundable sales and use tax exemption for construction materials for new school building provided.
Last Action
Author added Brand
4/2/2024