SF 4803 Summary

• Provides refundable sales and use tax exemptions for construction materials, supplies, and equipment purchased by nine independent school districts for specific building projects.

• Exemptions apply to projects including roofing, HVAC system upgrades, window replacements, playground replacements, building renovations, and new school construction across the nine districts.

• Refunds are administered through the Commissioner of Revenue using the same procedures as Minnesota Statutes section 297A.75, subdivision 1, clause (17).

• Appropriates funds from the general fund to the Commissioner of Revenue to cover all refund amounts for eligible purchases.

• Effective dates and purchase windows vary by district, with some retroactive to dates in 2019 and others extending through 2027.