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MN SF5

Bill

Status

Introduced

1/16/2025

Primary Sponsor

Paul Utke

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Exempts materials, supplies, and equipment from Minnesota sales and use tax for Independent School District No. 787 (Browerville Public Schools) construction projects purchased between December 1, 2023, and January 1, 2026

  • Covers two project categories: renovations to the prekindergarten through grade 12 school building, and construction of a new gymnasium, classrooms, locker rooms, wrestling and weight room, offices, and stage

  • Sales tax will be collected at the normal rate and then refunded to the district, with refunds not issued until after June 30, 2025

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

  • Effective retroactively for purchases made after December 31, 2023, and before January 1, 2026

Legislative Description

Refundable exemption provision for certain construction materials purchased for Browerville Public Schools

Last Action

Referred to Taxes

1/16/2025

Committee Referrals

Taxes1/16/2025

Full Bill Text

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