MN SF837

Exempts construction materials, supplies, and equipment from Minnesota sales and use tax for 11 specified projects at Canby Independent School District No. 891 elementary and high schools, including a new gymnasium, career technical education space, HVAC upgrades, eight-lane track, athletic field improvements, stadium renovations, secure entrances, locker room and classroom renovations, and site drainage

Purchases for Canby projects must be made between January 1, 2024, and December 31, 2025, to qualify for the refundable exemption

Provides a separate sales and use tax exemption for construction materials at Tracy Area Independent School District No. 2904 facilities (Tracy Elementary, Tracy High School, and Tracy Kids World) for purchases made between January 1, 2023, and December 31, 2024

Tax is collected at the standard rate and then refunded to the districts through the Department of Revenue

Appropriates funds from the state general fund to the Commissioner of Revenue to pay the refunds for both school districts