MN SF153

Exempts construction materials, supplies, and equipment from Minnesota sales and use tax for specified renovation and construction projects at Independent School District No. 581 (Edgerton) elementary and high schools

Covered projects include new preschool classrooms, elementary music classroom, band room, gymnasium with community access, locker rooms with storm shelter, administrative offices with secure entrance, and parking improvements

Applies retroactively to purchases made after December 31, 2023, and before January 1, 2026

Operates as a refundable exemption where tax is collected at point of sale and then refunded to the district

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