| 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 construction exemption |
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| 3 | 3 | | 1.3 for Becker Public 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. BECKER PUBLIC 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 construction and renovation projects for Becker Early Childhood, |
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| 9 | 9 | | 1.9Becker Primary School, Becker Intermediate School, Becker Middle School, Becker High |
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| 10 | 10 | | 1.10School, Becker Transportation Building, and the Becker Multi-Purpose Athletic Facility in |
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| 11 | 11 | | 1.11Independent School District No. 726, Becker Public School District, are exempt from sales |
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| 12 | 12 | | 1.12and use tax imposed under Minnesota Statutes, chapter 297A. The exemption under this |
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| 13 | 13 | | 1.13subdivision only applies if materials, supplies, and equipment are purchased after December |
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| 14 | 14 | | 1.1431, 2021, and before January 1, 2025. |
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| 15 | 15 | | 1.15 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 16 | 16 | | 1.16297A.62, subdivisions 1 and 1a, applied, and then refunded in the same manner provided |
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| 17 | 17 | | 1.17for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds |
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| 18 | 18 | | 1.18for eligible purchases must not be issued until after June 30, 2025. |
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| 19 | 19 | | 1.19 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 20 | 20 | | 1.20is appropriated from the general fund to the commissioner of revenue. |
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| 21 | 21 | | 1.21 EFFECTIVE DATE.This section is effective retroactively from January 1, 2022, and |
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| 22 | 22 | | 1.22applies to sales and purchases made after December 31, 2021, and before January 1, 2025. |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | REVISOR EAP/AD 25-0097112/23/24 |
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| 25 | 25 | | State of Minnesota |
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| 26 | 26 | | This Document can be made available |
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| 27 | 27 | | in alternative formats upon request |
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| 28 | 28 | | HOUSE OF REPRESENTATIVES |
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| 29 | 29 | | H. F. No. 162 |
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| 30 | 30 | | NINETY-FOURTH SESSION |
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| 31 | 31 | | Authored by Mekeland01/22/2025 |
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| 32 | 32 | | The bill was read for the first time and referred to the Committee on Taxes |
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