MN SF2530

Red Rock Central School District (Independent School District No. 2884) receives a sales and use tax exemption for materials, supplies, and equipment used in constructing a new pre-K through grade 12 learning facility, with purchases made after December 31, 2021, and before July 1, 2025.

Springfield School District (Independent School District No. 85) receives a sales and use tax exemption for materials and supplies used in five specific projects: main secure entrance construction, tornado storm shelter construction, HVAC improvements, gymnasium conversion for career and technical education, and new gymnasium addition with locker room renovations.

Tax is collected at the standard rate and then refunded following the same procedures as Minnesota Statutes section 297A.75, subdivision 1, clause (17), with refunds not issued until after June 30, 2023.

The appropriation for all refunds is drawn from the general fund to the Commissioner of Revenue, with the amount determined by eligible purchases.

The effective date is retroactive to January 1, 2022, and applies to all purchases made after December 31, 2021, and before July 1, 2025.