MN SF3076

Exempts construction materials, supplies, and equipment from state sales and use tax for Independent School District No. 561, Goodridge, for purchases made between December 31, 2024, and January 1, 2027

Covers renovations to the prekindergarten through grade 12 school building and construction of a new gymnasium, commons, classrooms, locker rooms, restrooms, weight room, career and technical education classroom, and secure front entrance

Operates as a refund mechanism where tax is collected at point of sale and then refunded to the school district, with refunds not issued until after June 30, 2025

Appropriates funds from the state general fund to the commissioner of revenue to pay for the refunds

Effective retroactively for sales and purchases made after December 31, 2024, and before January 1, 2027