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MN SF154
Bill
Status
1/16/2025
Primary Sponsor
Bill Weber
Click for details
AI Summary
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Provides a refundable sales and use tax exemption for construction materials purchased by Independent School District No. 330, Heron Lake-Okabena, for purchases made between June 1, 2024, and December 31, 2024
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Covered projects include roof replacement, concrete work, tuckpointing, windows, flooring, bus garage doors, Heron Lake doors, bathroom fixtures and upgrades, and pool filter replacement
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Sales tax must first be collected at the standard rate, then refunded to the district through the existing refund process under Minnesota Statutes section 297A.75
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Appropriates funds from the state general fund to the Commissioner of Revenue to pay the refunds
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Effective retroactively for sales and purchases made after May 31, 2024, and before January 1, 2025
Legislative Description
Heron Lake-Okabena Independent School District sales and use tax exemption for construction materials authorization
Last Action
Referred to Taxes
1/16/2025