MN SF70

Exempts materials, supplies, and equipment used in construction and renovation projects at seven Becker Public School District facilities (Early Childhood, Primary, Intermediate, Middle, and High Schools, Transportation Building, and Multi-Purpose Athletic Facility) from Minnesota sales and use tax

Applies only to purchases made between January 1, 2022, and January 1, 2025, with the exemption structured as a refund rather than point-of-sale exemption

Refunds for eligible purchases cannot be issued until after June 30, 2025

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

Effective retroactively from January 1, 2022