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