MN SF4350

Exempts materials, supplies, and equipment used in construction of a new elementary school in Cass Lake-Bena Independent School District No. 115 from sales and use tax under Minnesota Statutes chapter 297A

Exempts materials and supplies used in improvements to repurpose and remodel the existing elementary school facility for use as an early childhood and preschool site, alternative learning center, and district service center

Tax is imposed and collected at the standard rate, then refunded in the same manner as projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17)

Appropriates the amount required to pay refunds from the general fund to the commissioner of revenue

Becomes effective the day following final enactment (purchase dates to be specified in final version)