SF69 (Legislative Session 94 (2025-2026))
Big Lake Public School District refundable construction exemption provision and appropriation
Related bill: HF521
AI Generated Summary
This bill, identified as SF No 69, proposes a sales and use tax exemption for materials, supplies, and equipment used in construction and renovation projects at several schools in the Big Lake Public School District in Minnesota. The schools specified include Big Lake Liberty Elementary, Big Lake Independence Elementary, Big Lake Middle School, and Big Lake High School. Purchases made for these projects between January 1, 2022, and December 31, 2024, would be eligible for this tax exemption.
The exemption works by initially charging the usual taxes on these purchases and then refunding those taxes at a later date. The refunds will not begin to be issued until after June 30, 2025. The funding needed to provide these refunds will come from Minnesota's general fund, as allocated 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": [
"Provides a construction exemption for Big Lake Public School District."
],
"removed": [
""
],
"summary": "This bill pertains to the sales and use tax rate applied to certain construction materials and clarifies the refund process for these taxes.",
"modified": [
"Details the refund process for sales and use tax applicable to school construction projects within the specified dates."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"A specific application of the refund process for Big Lake Public School District."
],
"removed": [
""
],
"summary": "This section is referenced in relation to the refund process for sales tax exemptions.",
"modified": [
""
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]