MN SF4977

Exempts materials, supplies, and equipment from Minnesota sales and use tax for construction, reconstruction, upgrade, expansion, renovation, or remodeling projects in Independent School District No. 75 (St. Clair Schools)

Eligible projects include construction of new classrooms and playgrounds, and improvements to roofs, parking lots, mechanical systems, and athletic spaces

Tax exemption applies to purchases made after October 31, 2021, and before November 1, 2025, with refunds issued in the same manner as projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17)

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

Appropriates necessary funds from the state general fund to the commissioner of revenue to pay refunds, with retroactive effective date