Minnesota 2023-2024 Regular Session

Minnesota House Bill HF414 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to taxation; sales and use; providing refundable exemptions for construction
3	3	1.3 materials for certain school buildings; appropriating money.
4	4	1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
5	5	1.5 Section 1. CHISHOLM PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
6	6	1.6CONSTRUCTION MATERIALS.
7	7	1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
8	8	1.8incorporated into the construction and renovation projects for Chisholm Elementary School,
9	9	1.9Chisholm High School, and Vaughan Steffensrud School in Independent School District
10	10	1.10No. 695, Chisholm Public Schools, are exempt from sales and use tax imposed under
11	11	1.11Minnesota Statutes, chapter 297A. The exemption under this subdivision only applies if
12	12	1.12materials, supplies, and equipment are purchased after December 31, 2021, and before
13	13	1.13January 1, 2025.
14	14	1.14 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
15	15	1.15297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
16	16	1.16under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). The commissioner
17	17	1.17of revenue must not issue refunds under this section before July 1, 2023.
18	18	1.18 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
19	19	1.19is appropriated from the general fund to the commissioner of revenue.
20	20	1.20 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
21	21	1.21applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
22	22	1Section 1.
23	23	REVISOR EAP/CH 23-0128101/03/23
24	24	State of Minnesota
25	25	This Document can be made available
26	26	in alternative formats upon request
27	27	HOUSE OF REPRESENTATIVES
28	28	H. F. No. 414
29	29	NINETY-THIRD SESSION 2.1 Sec. 2. DULUTH PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
30	30	2.2CONSTRUCTION MATERIALS.
31	31	2.3 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
32	32	2.4incorporated into the construction of an administrative building and a transportation facility
33	33	2.5in Independent School District No. 709, Duluth Public Schools, are exempt from sales and
34	34	2.6use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
35	35	2.7equipment are purchased after June 30, 2021, and before January 1, 2025.
36	36	2.8 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
37	37	2.9297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
38	38	2.10under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
39	39	2.11purchases must not be issued until after June 30, 2023.
40	40	2.12 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
41	41	2.13is appropriated from the general fund to the commissioner of revenue.
42	42	2.14 EFFECTIVE DATE.This section is effective retroactively from July 1, 2021, and
43	43	2.15applies to sales and purchases made after June 30, 2021, and before January 1, 2025.
44	44	2.16 Sec. 3. ELY PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
45	45	2.17CONSTRUCTION MATERIALS.
46	46	2.18 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
47	47	2.19incorporated into the following projects in Independent School District No. 696, Ely Public
48	48	2.20Schools, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
49	49	2.21297A, if materials, supplies, and equipment are purchased after May 1, 2019, and before
50	50	2.22January 1, 2024:
51	51	2.23 (1) renovations to the elementary school building and high school building; and
52	52	2.24 (2) construction of a building that connects the elementary school and high school
53	53	2.25buildings, containing classrooms, a common area, gymnasium, and administrative offices.
54	54	2.26 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
55	55	2.27297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
56	56	2.28under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
57	57	2.29purchases must not be issued until after June 30, 2023.
58	58	2.30 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
59	59	2.31is appropriated from the general fund to the commissioner of revenue.
60	60	2Sec. 3.
61	61	REVISOR EAP/CH 23-0128101/03/23 3.1 EFFECTIVE DATE.This section is effective retroactively from May 2, 2019, and
62	62	3.2applies to sales and purchases made after May 1, 2019, and before January 1, 2024.
63	63	3.3 Sec. 4. HIBBING PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
64	64	3.4CONSTRUCTION MATERIALS.
65	65	3.5 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
66	66	3.6incorporated into the following projects in the city of Hibbing are exempt from sales and
67	67	3.7use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
68	68	3.8equipment are purchased after May 1, 2019, and before January 1, 2025:
69	69	3.9 (1) the addition of an Early Childhood Family Education Center to an existing elementary
70	70	3.10school; and
71	71	3.11 (2) improvements to an existing athletic facility in Independent School District No. 701,
72	72	3.12Hibbing Public Schools.
73	73	3.13 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
74	74	3.14297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
75	75	3.15under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
76	76	3.16purchases must not be issued until after June 30, 2023.
77	77	3.17 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
78	78	3.18is appropriated from the general fund to the commissioner of revenue.
79	79	3.19 EFFECTIVE DATE.This section is effective retroactively from May 2, 2019, and
80	80	3.20applies to sales and purchases made after May 1, 2019, and before January 1, 2025.
81	81	3.21 Sec. 5. NASHWAUK-KEEWATIN PUBLIC SCHOOLS; SALES TAX EXEMPTION
82	82	3.22FOR CONSTRUCTION MATERIALS.
83	83	3.23 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
84	84	3.24incorporated into the construction of a new school building and attached community wellness
85	85	3.25center to replace Keewatin Elementary School and the Nashwauk High School in Independent
86	86	3.26School District No. 319, Nashwauk-Keewatin Public Schools, are exempt from sales and
87	87	3.27use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
88	88	3.28equipment are purchased after December 31, 2021, and before January 1, 2025.
89	89	3.29 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
90	90	3.30297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
91	91	3.31under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
92	92	3.32purchases must not be issued until after June 30, 2023.
93	93	3Sec. 5.
94	94	REVISOR EAP/CH 23-0128101/03/23 4.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
95	95	4.2is appropriated from the general fund to the commissioner of revenue.
96	96	4.3 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
97	97	4.4applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
98	98	4.5 Sec. 6. NORTHLAND LEARNING CENTER; SALES TAX EXEMPTION FOR
99	99	4.6CONSTRUCTION MATERIALS.
100	100	4.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
101	101	4.8incorporated into the renovation and addition to the James Madison Building for Northland
102	102	4.9Learning Center, Independent School District No. 6076, are exempt from sales and use tax
103	103	4.10imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are
104	104	4.11purchased after December 31, 2021, and before January 1, 2025.
105	105	4.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
106	106	4.13297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
107	107	4.14under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
108	108	4.15purchases must not be issued until after June 30, 2023.
109	109	4.16 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
110	110	4.17is appropriated from the general fund to the commissioner of revenue.
111	111	4.18 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
112	112	4.19applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
113	113	4.20 Sec. 7. NORTHERN LIGHTS ACADEMY; SALES TAX EXEMPTION FOR
114	114	4.21CONSTRUCTION MATERIALS.
115	115	4.22 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
116	116	4.23incorporated into the construction of a new building for special education cooperative No.
117	117	4.246096, Northern Lights Academy, are exempt from sales and use tax imposed under Minnesota
118	118	4.25Statutes, chapter 297A, if materials, supplies, and equipment are purchased after December
119	119	4.2631, 2021, and before January 1, 2025.
120	120	4.27 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
121	121	4.28297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
122	122	4.29under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
123	123	4.30purchases must not be issued until after June 30, 2023.
124	124	4.31 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
125	125	4.32is appropriated from the general fund to the commissioner of revenue.
126	126	4Sec. 7.
127	127	REVISOR EAP/CH 23-0128101/03/23 5.1 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and
128	128	5.2applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
129	129	5.3 Sec. 8. ROCK RIDGE PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
130	130	5.4CONSTRUCTION MATERIALS.
131	131	5.5 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
132	132	5.6incorporated into the construction of two new elementary school buildings and a new high
133	133	5.7school building in Independent School District No. 2909, Rock Ridge Public Schools, are
134	134	5.8exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if materials,
135	135	5.9supplies, and equipment are purchased after May 1, 2019, and before January 1, 2024.
136	136	5.10 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
137	137	5.11297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
138	138	5.12under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
139	139	5.13purchases must not be issued until after June 30, 2023.
140	140	5.14 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
141	141	5.15is appropriated from the general fund to the commissioner of revenue.
142	142	5.16 EFFECTIVE DATE.This section is effective retroactively from May 2, 2019, and
143	143	5.17applies to sales and purchases made after May 1, 2019, and before January 1, 2024.
144	144	5Sec. 8.
145	145	REVISOR EAP/CH 23-0128101/03/23