MN SF1638

Exempts materials, supplies, and equipment for Lake Superior School District (ISD No. 381) construction projects from state sales and use tax for purchases made between December 31, 2022 and January 1, 2026

Eligible projects include additions and improvements to Minnehaha Elementary School and William Kelly School, improvements to Two Harbors High School, improvements or replacement of Two Harbors and Silver Bay bus garages, and athletic facility improvements

Sales tax will be collected at point of sale and then refunded to the district, with refunds not issued until after January 1, 2026

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

Applies retroactively to purchases made after December 31, 2022