SF158 (Legislative Session 94 (2025-2026))
Ellsworth Independent School District sales and use tax exemption for construction materials authorization
Related bill: HF870
AI Generated Summary
This legislative bill, titled SF No 158, proposes a tax exemption for construction materials needed for specific renovation and upgrading projects at the Ellsworth Independent School District in Minnesota. The exemption applies to materials, supplies, and equipment purchased between December 31, 2024, and October 1, 2025. Key projects include updating the HVAC system, replacing windows and roofs, switching fuel oil to propane, installing a new electrical system, doing structural tuckpointing, and renovating the bus garage. The taxes on these items will be collected as usual and then refunded. Funding for these refunds will be provided from the state’s general fund.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 16, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 16, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This section discusses the applicable sales tax rate for materials used in certain construction projects, later refunded as specified.",
"modified": [
"Tax rate application for certain projects before refund is processed."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Provides the refund process for sales tax paid on materials used in eligible construction projects.",
"modified": [
"Clarifies refund procedures for construction materials related to specific educational infrastructure projects."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]Progress through the legislative process
In Committee