HF1571 (Legislative Session 94 (2025-2026))
Refundable sales and use tax exemption provided for construction projects in the Lake Superior School District.
Related bill: SF1638
AI Generated Summary
This bill proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in specific projects within Independent School District No. 381 (Lake Superior School District) in Minnesota. Eligible purchases made between January 1, 2023, and December 31, 2025, for the following projects qualify for the exemption:
- Additions and improvements to Minnehaha Elementary School
- Additions and improvements to William Kelly School
- Improvements to Two Harbors High School
- Improvements or replacements of the Two Harbors Bus Garage and Silver Bay Bus Garage
- Improvements to athletic facilities
Although the tax will still be collected at the standard rate, it will be refunded following the process outlined in Minnesota Statutes. Refunds for eligible purchases will only be issued after January 1, 2026. The bill also appropriates funds from the general fund to the commissioner of revenue to cover these refunds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 25, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| February 25, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Clarifies tax exemption and refund process for construction materials."
],
"removed": [],
"summary": "The bill pertains to the sales tax rate application for construction materials in a specific school district under section 297A.62.",
"modified": [
"Specifies the inclusion of subdivisions 1 and 1a regarding applicable tax rates."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill refers to refund procedures outlined under section 297A.75, subdivision 1, clause 17.",
"modified": [
"Uses existing refund procedures for new exemption eligibility."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1, clause 17"
}
]