SF157 (Legislative Session 94 (2025-2026))
Hills-Beaver Creek Independent School District sales and use tax exemption for construction materials
Related bill: HF869
AI Generated Summary
This legislative bill proposes a sales and use tax exemption for construction materials, supplies, and equipment used in various construction projects within the HillsBeaver Creek Independent School District in Minnesota. The tax exemption applies specifically to the construction, reconstruction, upgrades, expansion, renovation, or remodeling of a new elementary school, parking lot, gymnasium repairs, locker rooms, vehicle garage, and a bus garage building, provided these materials are purchased between February 29, 2024, and January 1, 2026. The bill also outlines that the tax initially collected will be refunded, with the necessary funds for these refunds 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 |
|---|---|---|---|---|---|
| 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": [
"Application of tax rate within a specific timeframe for school construction projects."
],
"removed": [],
"summary": "The section refers to the imposition and collection of sales tax rates as given in section 297A.62 subdivisions 1 and 1a.",
"modified": [
"Describes tax rate application for projects with refunds issued thereafter."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Includes the Hills-Beaver Creek school projects in refund procedures."
],
"removed": [],
"summary": "This section outlines the process for refunding taxes for specific projects as mentioned in clause 17.",
"modified": [
"Clarifies refund procedures specific to legislation context."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]