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SF159 (Legislative Session 94 (2025-2026))

Worthington Independent School District sales and use tax exemption for construction materials authorization

Related bill: HF891

AI Generated Summary

The legislative bill SF No 159 proposes an exemption from sales and use taxes on construction materials, supplies, and equipment used for various construction and renovation projects in the Worthington Independent School District, Minnesota. The exemption applies if the purchases are made between April 30, 2020, and January 1, 2028. Specific projects mentioned include:

  1. Building a new school for grades 3-5.
  2. Building a new community education building.
  3. Constructing a new storage facility.
  4. Reconstructing the parking lot at Worthington Middle School.
  5. Adding to and remodeling the high school.
  6. Building a new ice arena.
  7. Installing a new turf football field.
  8. Demolishing an old school building and constructing sports fields.
  9. Reconstructing Trojan Field and other facilities.
  10. Improving the Worthington Learning Center and the gymnastics facility.

The taxes will be collected as usual but will be refunded in accordance with specified Minnesota statutes. Additionally, there’s a provision for late claims of these exemptions for purchases made up to October 1, 2021, to be filed until January 1, 2025. Funds required for these refunds will come from the state's general fund.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 15, 2025HouseFloorActionIntroduction and first reading
January 15, 2025SenateFloorActionIntroduction and first reading
January 15, 2025HouseFloorActionReferred toTaxes
January 15, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Materials used in specific school district construction projects are initially taxed as per 297A.62 rates."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill references taxation rates applied under section 297A.62 for sales and use taxes.",
      "modified": [
        "Specified application of tax rates followed by refund procedures for eligible projects in Worthington Independent School District."
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Refund procedures match those outlined in 297A.75 for certain construction materials in Worthington Independent School District."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill includes refund procedures for sales tax related to specified construction projects, referencing section 297A.75.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1 clause 17"
  },
  {
    "analysis": {
      "added": [
        "Extended deadline for filing refund claims for sales between specific dates."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill allows claims for certain refunds beyond typical deadlines by referencing section 289A.40.",
      "modified": [
        "Modifies typical claim deadline constraints for specific sales tax refunds related to projects."
      ]
    },
    "citation": "289A.40",
    "subdivision": ""
  }
]

Sponsors