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MN SF945

Bill

Status

Introduced

2/3/2025

Primary Sponsor

Gary Dahms

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Exempts materials, supplies, and equipment used for construction, reconstruction, upgrade, expansion, renovation, or remodeling of Redwood Valley Elementary (Independent School District No. 2897, Redwood Falls) from state sales and use tax
  • Purchases must be made after March 11, 2024, and before September 9, 2026 to qualify for the exemption
  • Tax will be collected at the normal rate and then refunded through the existing refund process under Minnesota Statutes section 297A.75
  • Appropriates funds from the general fund to the commissioner of revenue to pay the refunds
  • Effective retroactively for sales and purchases made after March 11, 2024

Legislative Description

Redwood Independent School District refundable exemption for construction material provision for certain projects

Last Action

Referred to Taxes

2/3/2025

Committee Referrals

Taxes2/3/2025

Full Bill Text

No bill text available