1.1 A bill for an act
1.2 relating to taxation; sales and use; providing refundable exemptions for construction
1.3 materials for certain school buildings; appropriating money.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CHISHOLM PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
1.8incorporated into the construction and renovation projects for Chisholm Elementary School,
1.9Chisholm High School, and Vaughan Steffensrud School in Independent School District
1.10No. 695, Chisholm Public Schools, are exempt from sales and use tax imposed under
1.11Minnesota Statutes, chapter 297A. The exemption under this subdivision only applies if
1.12materials, supplies, and equipment are purchased after December 31, 2021, and before
1.13January 1, 2025.
1.14 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.15297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
1.16under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). The commissioner
1.17of revenue must not issue refunds under this section before July 1, 2023.
1.18 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.19is appropriated from the general fund to the commissioner of revenue.
1.20 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
1.21applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
1Section 1.
REVISOR EAP/CH 23-0128101/03/23
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 414
NINETY-THIRD SESSION 2.1 Sec. 2. DULUTH PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
2.2CONSTRUCTION MATERIALS.
2.3 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
2.4incorporated into the construction of an administrative building and a transportation facility
2.5in Independent School District No. 709, Duluth Public Schools, are exempt from sales and
2.6use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
2.7equipment are purchased after June 30, 2021, and before January 1, 2025.
2.8 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
2.9297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
2.10under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
2.11purchases must not be issued until after June 30, 2023.
2.12 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.13is appropriated from the general fund to the commissioner of revenue.
2.14 EFFECTIVE DATE.This section is effective retroactively from July 1, 2021, and
2.15applies to sales and purchases made after June 30, 2021, and before January 1, 2025.
2.16 Sec. 3. ELY PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
2.17CONSTRUCTION MATERIALS.
2.18 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
2.19incorporated into the following projects in Independent School District No. 696, Ely Public
2.20Schools, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
2.21297A, if materials, supplies, and equipment are purchased after May 1, 2019, and before
2.22January 1, 2024:
2.23 (1) renovations to the elementary school building and high school building; and
2.24 (2) construction of a building that connects the elementary school and high school
2.25buildings, containing classrooms, a common area, gymnasium, and administrative offices.
2.26 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
2.27297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
2.28under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
2.29purchases must not be issued until after June 30, 2023.
2.30 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.31is appropriated from the general fund to the commissioner of revenue.
2Sec. 3.
REVISOR EAP/CH 23-0128101/03/23 3.1 EFFECTIVE DATE.This section is effective retroactively from May 2, 2019, and
3.2applies to sales and purchases made after May 1, 2019, and before January 1, 2024.
3.3 Sec. 4. HIBBING PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
3.4CONSTRUCTION MATERIALS.
3.5 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
3.6incorporated into the following projects in the city of Hibbing are exempt from sales and
3.7use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
3.8equipment are purchased after May 1, 2019, and before January 1, 2025:
3.9 (1) the addition of an Early Childhood Family Education Center to an existing elementary
3.10school; and
3.11 (2) improvements to an existing athletic facility in Independent School District No. 701,
3.12Hibbing Public Schools.
3.13 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
3.14297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
3.15under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
3.16purchases must not be issued until after June 30, 2023.
3.17 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
3.18is appropriated from the general fund to the commissioner of revenue.
3.19 EFFECTIVE DATE.This section is effective retroactively from May 2, 2019, and
3.20applies to sales and purchases made after May 1, 2019, and before January 1, 2025.
3.21 Sec. 5. NASHWAUK-KEEWATIN PUBLIC SCHOOLS; SALES TAX EXEMPTION
3.22FOR CONSTRUCTION MATERIALS.
3.23 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
3.24incorporated into the construction of a new school building and attached community wellness
3.25center to replace Keewatin Elementary School and the Nashwauk High School in Independent
3.26School District No. 319, Nashwauk-Keewatin Public Schools, are exempt from sales and
3.27use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
3.28equipment are purchased after December 31, 2021, and before January 1, 2025.
3.29 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
3.30297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
3.31under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
3.32purchases must not be issued until after June 30, 2023.
3Sec. 5.
REVISOR EAP/CH 23-0128101/03/23 4.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
4.2is appropriated from the general fund to the commissioner of revenue.
4.3 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
4.4applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
4.5 Sec. 6. NORTHLAND LEARNING CENTER; SALES TAX EXEMPTION FOR
4.6CONSTRUCTION MATERIALS.
4.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
4.8incorporated into the renovation and addition to the James Madison Building for Northland
4.9Learning Center, Independent School District No. 6076, are exempt from sales and use tax
4.10imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are
4.11purchased after December 31, 2021, and before January 1, 2025.
4.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
4.13297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
4.14under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
4.15purchases must not be issued until after June 30, 2023.
4.16 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
4.17is appropriated from the general fund to the commissioner of revenue.
4.18 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
4.19applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
4.20 Sec. 7. NORTHERN LIGHTS ACADEMY; SALES TAX EXEMPTION FOR
4.21CONSTRUCTION MATERIALS.
4.22 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
4.23incorporated into the construction of a new building for special education cooperative No.
4.246096, Northern Lights Academy, are exempt from sales and use tax imposed under Minnesota
4.25Statutes, chapter 297A, if materials, supplies, and equipment are purchased after December
4.2631, 2021, and before January 1, 2025.
4.27 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
4.28297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
4.29under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
4.30purchases must not be issued until after June 30, 2023.
4.31 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
4.32is appropriated from the general fund to the commissioner of revenue.
4Sec. 7.
REVISOR EAP/CH 23-0128101/03/23 5.1 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
5.2applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
5.3 Sec. 8. ROCK RIDGE PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
5.4CONSTRUCTION MATERIALS.
5.5 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
5.6incorporated into the construction of two new elementary school buildings and a new high
5.7school building in Independent School District No. 2909, Rock Ridge Public Schools, are
5.8exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if materials,
5.9supplies, and equipment are purchased after May 1, 2019, and before January 1, 2024.
5.10 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
5.11297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
5.12under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
5.13purchases must not be issued until after June 30, 2023.
5.14 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
5.15is appropriated from the general fund to the commissioner of revenue.
5.16 EFFECTIVE DATE.This section is effective retroactively from May 2, 2019, and
5.17applies to sales and purchases made after May 1, 2019, and before January 1, 2024.
5Sec. 8.
REVISOR EAP/CH 23-0128101/03/23