SF152 (Legislative Session 94 (2025-2026))
Adrian Independent School District refundable sales and use tax exemption authorization
Related bill: HF871
AI Generated Summary
The bill SF No 152 proposes a refundable exemption from sales and use taxes for materials, supplies, and equipment used in certain construction and remodeling projects within the Adrian Independent School District in Minnesota. This tax break would apply to projects such as roofing for secondary and elementary buildings, playground remodels, and general maintenance including plumbing and window replacements. These exemptions are applicable for purchases made from March 31, 2024, through September 1, 2025. The taxes will initially be collected as usual but will then be refunded. The Minnesota state general fund will cover the cost of these tax refunds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | House | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | House | Floor | Action | Referred to | Taxes |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Provision for tax application and calculation methods."
],
"removed": [
""
],
"summary": "This bill refers to the existing sales and use tax rate imposed under section 297A.62.",
"modified": [
""
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"New timeframe and project-specific exemptions for tax refunds."
],
"removed": [
""
],
"summary": "This bill modifies the refund process for sales and use taxes under section 297A.75.",
"modified": [
""
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]