1.1 A bill for an act
1.2 relating to sales and use; providing a refundable exemption for construction
1.3 materials for certain projects in the Redwood Independent School District.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. REDWOOD AREA INDEPENDENT SCHOOL DISTRICT;
1.6REFUNDABLE SALES AND USE TAX EXEMPTION FOR CONSTRUCTION
1.7MATERIALS.
1.8 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
1.9equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
1.10or remodeling of Redwood Valley Elementary in Independent School District No. 2897,
1.11Redwood Falls, are exempt from sales and use tax imposed under Minnesota Statutes,
1.12chapter 297A, if materials, supplies, and equipment are purchased after March 11, 2024,
1.13and before September 9, 2026.
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).
1.17 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.18is appropriated from the general fund to the commissioner of revenue.
1.19 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.20made after March 11, 2024, and before September 9, 2026.
1Section 1.
REVISOR EAP/AC 25-0070601/13/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 119
NINETY-FOURTH SESSION
Authored by Torkelson01/22/2025
The bill was read for the first time and referred to the Committee on Taxes