MN SF157

Provides a refundable sales and use tax exemption for construction materials, supplies, and equipment used in Hills-Beaver Creek Independent School District No. 671 projects

Covers five specific projects: a new elementary school and parking lot, gymnasium repairs, locker rooms, a vehicle garage, and a bus garage building

Applies retroactively to purchases made after February 29, 2024, and before January 1, 2026

Requires tax to be collected at the standard rate and then refunded through the existing statutory refund process under Minnesota Statutes section 297A.75

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