MN SF69

Exempts materials, supplies, and equipment used in construction and renovation projects at four Big Lake schools (Liberty Elementary, Independence Elementary, Middle School, and High School) from state sales and use tax

Covers purchases made between December 31, 2021, and January 1, 2025, with the exemption applied retroactively

Requires tax to be collected at the normal rate, 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 the refunds

Applies to Independent School District No. 727, Big Lake