SF837 (Legislative Session 94 (2025-2026))
Canby Independent School District construction materials refundable sales and use tax exemption authorization
Related bill: HF614
AI Generated Summary
Senate File No. 837 is a proposed legislative bill aimed at supporting school infrastructure improvements in Canby, Minnesota. This bill proposes a sales and use tax exemption on construction materials, supplies, and equipment used for specific projects within the Canby Independent School District's elementary and high schools from January 1, 2024, to December 31, 2025. The projects eligible for this tax exemption include the construction of a new gymnasium, additions to career and technical education spaces, HVAC upgrades, an eight-lane track, athletic field improvements, stadium seating and press box renovations, secure entrance upgrades, locker room renovations, classroom renovations, site drainage, and other associated upgrades. The bill specifies that although taxes will be initially collected on these materials and equipment, they will be fully refunded. The funds needed for these tax refunds will be provided 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 29, 2025 | House | Floor | Action | Introduction and first reading | |
| January 29, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 29, 2025 | House | Floor | Action | Referred to | Taxes |
| January 29, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
""
],
"removed": [
""
],
"summary": "The bill references the tax rate applicable under section 297A.62, subdivision 1, which details the general sales tax rate.",
"modified": [
"Applies existing sales tax rate to specific construction projects that will refunded."
]
},
"citation": "297A.62",
"subdivision": "subdivision 1"
},
{
"analysis": {
"added": [
""
],
"removed": [
""
],
"summary": "The bill references the process for refunding sales and use tax applied to certain materials under section 297A.75, subdivision 1.",
"modified": [
"Uses existing tax refund process for specific school district construction projects."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]