MN SF155

Exempts construction materials, supplies, and equipment from state sales and use tax for four Windom Independent School District projects: outdoor athletic complex, locker room remodel, gymnastics and wrestling space, and performing arts center

Applies to purchases made after June 30, 2024, and before January 1, 2027, with retroactive effective date

Sales tax must first be collected at point of sale, then refunded to the district through the existing refund process under Minnesota Statutes section 297A.75

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