| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; providing a refundable exemption for |
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| 3 | 3 | | 1.3 construction materials used in certain projects in the Russell Tyler Ruthton |
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| 4 | 4 | | 1.4 Independent School District. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. RUSSELL TYLER RUTHTON INDEPENDENT SCHOOL DISTRICT; |
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| 7 | 7 | | 1.7SALES AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS. |
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| 8 | 8 | | 1.8 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and |
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| 9 | 9 | | 1.9equipment incorporated into the construction of a prekindergarten through grade 12 school |
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| 10 | 10 | | 1.10building and athletic field in Independent School District No. 2902, Russell Tyler Ruthton, |
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| 11 | 11 | | 1.11are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the |
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| 12 | 12 | | 1.12materials, supplies, and equipment were purchased after December 31, 2019, and before |
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| 13 | 13 | | 1.13January 1, 2024. |
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| 14 | 14 | | 1.14 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 15 | 15 | | 1.15297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided |
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| 16 | 16 | | 1.16for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). |
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| 17 | 17 | | 1.17Notwithstanding Minnesota Statutes, section 289A.40, claims for refunds for sales and |
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| 18 | 18 | | 1.18purchases made after December 31, 2019, and before January 1, 2022, may be filed until |
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| 19 | 19 | | 1.19January 1, 2026. |
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| 20 | 20 | | 1.20 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 21 | 21 | | 1.21is appropriated from the general fund to the commissioner of revenue. |
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| 22 | 22 | | 1.22 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
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| 23 | 23 | | 1.23made after December 31, 2019, and before January 1, 2024. |
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| 24 | 24 | | 1Section 1. |
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| 25 | 25 | | REVISOR EAP/LN 25-0095512/13/24 |
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| 26 | 26 | | State of Minnesota |
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| 27 | 27 | | This Document can be made available |
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| 28 | 28 | | in alternative formats upon request |
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| 29 | 29 | | HOUSE OF REPRESENTATIVES |
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| 30 | 30 | | H. F. No. 105 |
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| 31 | 31 | | NINETY-FOURTH SESSION |
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| 32 | 32 | | Authored by Schomacker01/22/2025 |
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| 33 | 33 | | The bill was read for the first time and referred to the Committee on Taxes |
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