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