SF160 (Legislative Session 94 (2025-2026))
Martin County West Independent School District sales and use tax exemption for construction materials authorization
Related bill: HF822
AI Generated Summary
The legislative bill SF No 160 proposes a tax exemption for materials and equipment used in constructing a new school building for pre-kindergarten through grade 12 in the Martin County West Independent School District, Minnesota. To qualify, these items must be purchased between October 1, 2025, and December 31, 2026. Although the sales and use tax will initially be collected as usual, it will be refunded afterward. Funds needed for these refunds will be provided by Minnesota'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 | 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 |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "Refers to the tax rate applicable under section 297A.62, subdivisions 1 and 1a, for sales and use tax purposes.",
"modified": []
},
"citation": "297A.62",
"subdivision": "subdivision 1 and 1a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "References the refund procedure for certain projects under section 297A.75, subdivision 1, clause 17.",
"modified": []
},
"citation": "297A.75",
"subdivision": "subdivision 1 clause 17"
}
]