MN SF4836

Materials and supplies for renovations to the prekindergarten through grade 12 school building in Independent School District No. 787 are exempt from Minnesota sales and use tax if purchased between January 1, 2024, and December 31, 2025.

Equipment and materials for construction of a new gymnasium, classrooms, locker rooms, wrestling and weight room, offices, and stage are exempt from sales and use tax during the same period.

Tax must be collected at the standard rate and then refunded to the school district following the process used for projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

Refunds for eligible purchases cannot be issued until after June 30, 2024.

The amount required for refunds is appropriated from the general fund to the commissioner of revenue.