MN SF160

Materials, supplies, and equipment used in constructing a new prekindergarten through grade 12 school building in Independent School District No. 2448 (Martin County West) are exempt from state sales and use tax

Exemption applies only to purchases made after September 30, 2025, and before January 1, 2027

Sales tax will be collected at the point of purchase and then refunded through the process established under Minnesota Statutes section 297A.75

Refund amounts are appropriated from the state general fund to the commissioner of revenue