Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2736

Introduced
3/8/23  

Caption

Red Lake County School District sales tax exemption for construction materials establishment and appropriation

Impact

Should this bill be enacted, it would provide a significant fiscal benefit to the Red Lake County School District by allowing it to redirect savings from sales tax exemptions toward other educational expenditures or enhancements. The appropriation of funds from the state’s general fund to cover these tax refunds underscores the state's commitment to promote public education and infrastructure improvements, targeting the specific needs of the Red Lake County community.

Summary

SF2736, also known as the Red Lake County School District Sales Tax Exemption Bill, proposes a sales tax exemption for construction materials and supplies used in building a new school within Independent School District No. 2906, Red Lake County. This exemption applies to purchases made after December 31, 2020, and prior to January 1, 2026. The bill aims to support the school district in financing new construction projects effectively by alleviating some of the financial burdens associated with sales taxes on construction materials.

Contention

While supporters argue that the bill will greatly benefit the local school district and enhance educational facilities, there may be potential contention regarding the fiscal implications for the state budget. Opponents might raise concerns over the sustainability of tax exemptions, particularly if similar exemptions are requested by other districts in the future. The necessity to balance state revenues with educational funding needs could spark further debate within legislative discussions regarding the efficiency and prioritization of such tax policies.

Companion Bills

MN HF2804

Similar To Red Lake County School District; sales and use tax provisions modified, exemption for construction materials for school buildings provided, and money appropriated.

Previously Filed As

MN HF2804

Red Lake County School District; sales and use tax provisions modified, exemption for construction materials for school buildings provided, and money appropriated.

MN SF156

Round Lake-Brewster Independent School District sales and use tax exemption for construction materials

MN SF4803

Various independent school district construction projects sales and use tax exemption provision and appropriation

MN HF4840

Refundable sales and use tax exemptions provided for independent school district construction projects.

MN SF3752

Lake Superior School District construction project sales and use tax exemption provision and appropriation

MN SF500

Refundable exemptions for construction materials for certain school buildings authorization and appropriation

MN SF154

Heron Lake-Okabena Independent School District sales and use tax exemption for construction materials authorization

MN HF3716

Canby Independent School District; refundable sales and use tax exemption provided for construction materials.

MN SF837

Canby Independent School District construction materials refundable sales and use tax exemption authorization

MN SF153

Edgerton School District refundable sales and use tax exemption for construction materials authorization

Similar Bills

No similar bills found.