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MN SF2736
Bill
Status
3/8/2023
Primary Sponsor
Mark Johnson
Click for details
AI Summary
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Materials and supplies used in construction of a new school in Independent School District No. 2906 (Red Lake County) are exempt from sales and use tax for purchases made after December 31, 2020, and before January 1, 2026.
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Tax is collected normally and then refunded following the same process used for projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).
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Refunds for eligible purchases cannot be issued until after June 30, 2023.
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Required funding for refunds is appropriated from the general fund to the commissioner of revenue.
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Effective date is retroactively January 1, 2021, for all sales and purchases made between December 31, 2020, and January 1, 2026.
Legislative Description
Red Lake County School District sales tax exemption for construction materials establishment and appropriation
Last Action
Referred to Taxes
3/8/2023