MN SF3228

Materials, supplies, and equipment used in construction and renovation projects for seven Becker Public School District facilities are exempt from Minnesota sales and use tax if purchased between January 1, 2022, and January 1, 2025

Exempt facilities include Becker Early Childhood, Primary School, Intermediate School, Middle School, High School, Transportation Building, and Multi-Purpose Athletic Facility (Independent School District No. 726)

Sales tax is collected at the standard rate, then refunded to the school district following the same process used for other project exemptions under Minnesota Statutes section 297A.75, subdivision 1, clause (17)

Refunds for eligible purchases cannot be issued before July 1, 2023

Funding for the refunds is appropriated from the state general fund to the Commissioner of Revenue, with the provision effective retroactively from January 1, 2022