MN SF159

Provides a refundable sales and use tax exemption for construction materials, supplies, and equipment used in 10 specified projects in Worthington Independent School District No. 518 for purchases made after April 30, 2020, and before January 1, 2028

Covered projects include construction of a new grades 3-5 intermediate school, community education building, storage facility, ice arena with event space, and an addition to the high school

Additional qualifying projects include reconstruction of the middle school parking lot and Trojan Field, installation of a turf football field, demolition of former West Elementary with new sports fields, and improvements to the Learning Center and gymnastics facility

Tax must be collected at the standard rate and then refunded through the existing statutory refund process; refund claims for purchases made between April 30, 2020, and October 1, 2021, may be filed until January 1, 2025

Appropriates funds from the general fund to the Commissioner of Revenue to pay the refunds, with retroactive effective date to April 30, 2020