MN SF3752

Materials and supplies used in five specified construction projects in Independent School District No. 381 (Lake Superior School District) are exempt from sales and use tax if purchased between January 1, 2023 and December 31, 2025.

Eligible projects include additions and improvements to Minnehaha Elementary School and William Kelly School, improvements to Two Harbors High School, improvements or replacement of Two Harbors and Silver Bay bus garages, and athletic facility improvements.

Sales tax is collected at the applicable rate and then refunded following procedures under Minnesota Statutes section 297A.75, subdivision 1, clause (17), with refunds issued after January 1, 2026.

General fund appropriation to the commissioner of revenue covers the cost of refunds for eligible purchases.

The bill is effective retroactively for all qualifying sales and purchases made after December 31, 2022 and before January 1, 2026.