HF1833 (Legislative Session 94 (2025-2026))
Refundable sales and use tax exemption provided for construction materials for projects for Aitkin Public Schools.
Related bill: SF1917
AI Generated Summary
This bill provides a refundable sales and use tax exemption for construction materials and supplies used in specific building projects within the Aitkin Public School District in Minnesota. The exemption applies to materials, supplies, and equipment purchased between June 1, 2025, and December 31, 2027, for the construction, renovation, or expansion of:
- A prekindergarten through grade 6 elementary school
- A bus transportation facility
- A community wellness center
- A high school
Although the tax will still be collected at the usual rate, it will be refunded in accordance with Minnesota Statutes section 297A.75, subdivision 1, clause 17. Refunds can only be issued after June 30, 2025. The necessary funds for the refunds will be appropriated from the state's general fund to the commissioner of revenue.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 02, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| March 02, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Specifies the exemption and refund process for sales tax on construction materials for specific school projects."
],
"removed": [],
"summary": "This bill discusses the imposition of sales and use tax rates under section 297A.62 for construction materials in Aitkin Public Schools.",
"modified": []
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Details the refund process for sales tax under the specific provisions for Aitkin Public Schools."
],
"removed": [],
"summary": "The legislation outlines the refund procedure as specified in section 297A.75 for certain project materials under Aitkin Public Schools.",
"modified": []
},
"citation": "297A.75",
"subdivision": "subdivision 1 clause 17"
}
]