| 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 projects in the Lake Superior School District. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. LAKE SUPERIOR SCHOOL DISTRICT; SALES TAX EXEMPTION |
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| 6 | 6 | | 1.6FOR CONSTRUCTION MATERIALS. |
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| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment |
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| 8 | 8 | | 1.8incorporated into the following projects in Independent School District No. 381, Lake |
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| 9 | 9 | | 1.9Superior School District, are exempt from sales and use tax imposed under applicable |
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| 10 | 10 | | 1.10statutes if materials, supplies, and equipment are purchased after December 31, 2022, and |
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| 11 | 11 | | 1.11before January 1, 2026: |
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| 12 | 12 | | 1.12 (1) an addition and improvements to Minnehaha Elementary School; |
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| 13 | 13 | | 1.13 (2) an addition and improvements to William Kelly School; |
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| 14 | 14 | | 1.14 (3) improvements to Two Harbors High School; |
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| 15 | 15 | | 1.15 (4) improvements to or replacement of the Two Harbors Bus Garage and Silver Bay |
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| 16 | 16 | | 1.16Bus Garage; and |
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| 17 | 17 | | 1.17 (5) improvements to athletic facilities. |
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| 18 | 18 | | 1.18 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 19 | 19 | | 1.19297A.62, subdivisions 1 and 1a, applied, and then refunded in the same manner provided |
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| 20 | 20 | | 1.20for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds |
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| 21 | 21 | | 1.21for eligible purchases must not be issued until after January 1, 2026. |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | REVISOR EAP/LJ 25-0127401/09/25 |
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| 24 | 24 | | State of Minnesota |
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| 25 | 25 | | This Document can be made available |
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| 26 | 26 | | in alternative formats upon request |
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| 27 | 27 | | HOUSE OF REPRESENTATIVES |
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| 28 | 28 | | H. F. No. 1571 |
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| 29 | 29 | | NINETY-FOURTH SESSION 2.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 30 | 30 | | 2.2is appropriated from the general fund to the commissioner of revenue. |
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| 31 | 31 | | 2.3 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
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| 32 | 32 | | 2.4made after December 31, 2022, and before January 1, 2026. |
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| 33 | 33 | | 2Section 1. |
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| 34 | 34 | | REVISOR EAP/LJ 25-0127401/09/25 |
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