MN SF152

Exempts construction materials, supplies, and equipment from state sales and use tax for Independent School District No. 511 (Adrian) for purchases made between April 1, 2024 and September 1, 2025

Covered projects include secondary building roofing, elementary building roofing, playground remodel, retaining walls, and general maintenance work including plumbing, bathroom/locker room remodels, and window replacements

Tax will be collected at the standard rate and then refunded to the district through existing state refund procedures under Minnesota Statutes section 297A.75

Appropriates funds from the state general fund to the Commissioner of Revenue to pay the refunds

Effective retroactively for sales and purchases made after March 31, 2024