SF153 (Legislative Session 94 (2025-2026))
Edgerton School District refundable sales and use tax exemption for construction materials authorization
Related bill: HF872
AI Generated Summary
The bill, SF No 153, proposes a tax exemption for materials, supplies, and equipment used in various construction and renovation projects at the Edgerton Public School District in Minnesota. These projects may include the construction of new preschool classrooms, a music classroom, a band room, administrative offices, a gymnasium with better community access, new locker rooms with a storm shelter, and updated parking facilities with improved drainage. The exemption applies to purchases made between December 31, 2023, and January 1, 2026. The tax paid on these purchases will initially be collected and then refunded according to specific guidelines set by Minnesota law. Funds needed for these refunds will come from the state's general fund.
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": [
"Clarification on how the tax rate is applied for refund purposes."
],
"removed": [
""
],
"summary": "This section pertains to the imposition of sales tax rates, with specific reference to its application to construction materials for certain projects.",
"modified": [
""
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Reference to refund procedures for construction materials in specific projects."
],
"removed": [
""
],
"summary": "This section outlines the refund process for sales and use taxes, specifically detailing how refunds are handled for designated projects.",
"modified": [
""
]
},
"citation": "297A.75",
"subdivision": "subdivision 1 clause 17"
}
]