Minnesota 2025-2026 Regular Session

Minnesota House Bill HF188 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to taxation; sales and use; providing a refundable exemption for
3	3	1.3 construction materials for certain projects in the Canby Independent School District.
4	4	1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
5	5	1.5 Section 1. CANBY INDEPENDENT SCHOOL DISTRICT; REFUNDABLE SALES
6	6	1.6AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
7	7	1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
8	8	1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
9	9	1.9or remodeling of the following projects in the elementary and high schools in Independent
10	10	1.10School District No. 891, Canby, are exempt from sales and use tax imposed under Minnesota
11	11	1.11Statutes, chapter 297A, if materials, supplies, and equipment are purchased after December
12	12	1.1231, 2023, and before January 1, 2026:
13	13	1.13 (1) a new gymnasium with improved community access;
14	14	1.14 (2) career technical education space addition;
15	15	1.15 (3) HVAC upgrades;
16	16	1.16 (4) a new eight-lane track;
17	17	1.17 (5) athletic field improvements and upgrades;
18	18	1.18 (6) stadium seating and press box renovations;
19	19	1.19 (7) secure entrance upgrades for both schools with associated administrative office
20	20	1.20relocations;
21	21	1.21 (8) renovations to existing locker rooms;
22	22	1Section 1.
23	23	REVISOR EAP/BM 25-0067311/21/24
24	24	State of Minnesota
25	25	This Document can be made available
26	26	in alternative formats upon request
27	27	HOUSE OF REPRESENTATIVES
28	28	H. F. No. 188
29	29	NINETY-FOURTH SESSION
30	30	Authored by Swedzinski01/22/2025
31	31	The bill was read for the first time and referred to the Committee on Taxes 2.1 (9) classroom renovations;
32	32	2.2 (10) site drainage; and
33	33	2.3 (11) other associated renovations.
34	34	2.4 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
35	35	2.5297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
36	36	2.6under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
37	37	2.7 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
38	38	2.8is appropriated from the general fund to the commissioner of revenue.
39	39	2.9 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
40	40	2.10made after December 31, 2023, and before January 1, 2026.
41	41	2.11 Sec. 2. TRACY AREA INDEPENDENT SCHOOL DISTRICT; REFUNDABLE
42	42	2.12SALES AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
43	43	2.13 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
44	44	2.14equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
45	45	2.15or remodeling of Tracy Elementary, Tracy High School, and Tracy Kids World in
46	46	2.16Independent School District No. 2904, Tracy, are exempt from sales and use tax imposed
47	47	2.17under Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are purchased
48	48	2.18after December 31, 2022, and before January 1, 2025.
49	49	2.19 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
50	50	2.20297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
51	51	2.21under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
52	52	2.22 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
53	53	2.23is appropriated from the general fund to the commissioner of revenue.
54	54	2.24 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
55	55	2.25made after December 31, 2022, and before January 1, 2025.
56	56	2Sec. 2.
57	57	REVISOR EAP/BM 25-0067311/21/24