Minnesota 2025-2026 Regular Session

Minnesota House Bill HF213 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 used in certain projects in the Worthington Independent
4	4	1.4 School District.
5	5	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
6	6	1.6 Section 1. WORTHINGTON INDEPENDENT SCHOOL DISTRICT; SALES AND
7	7	1.7USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
8	8	1.8 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
9	9	1.9equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
10	10	1.10or remodeling of the following projects in Independent School District No. 518, Worthington,
11	11	1.11are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
12	12	1.12materials, supplies, and equipment are purchased after April 30, 2020, and before January
13	13	1.131, 2028:
14	14	1.14 (1) construction of a new grades 3 through 5 intermediate school building;
15	15	1.15 (2) construction of a new community education building to serve early childhood, adult
16	16	1.16basic education, and the Nobles County Integration Collaborative programs;
17	17	1.17 (3) construction of a new storage facility to serve the Worthington Intermediate School,
18	18	1.18Worthington Learning Center and gymnastics facility, and Worthington Community
19	19	1.19Education building;
20	20	1.20 (4) reconstruction and replacement of the parking lot at the Worthington Middle School;
21	21	1.21 (5) construction of an addition to the Worthington High School and remodeling of
22	22	1.22existing space and expansion of core areas;
23	23	1Section 1.
24	24	REVISOR EAP/NS 25-0095612/04/24
25	25	State of Minnesota
26	26	This Document can be made available
27	27	in alternative formats upon request
28	28	HOUSE OF REPRESENTATIVES
29	29	H. F. No. 213
30	30	NINETY-FOURTH SESSION
31	31	Authored by Fogelman and Schomacker01/23/2025
32	32	The bill was read for the first time and referred to the Committee on Taxes 2.1 (6) construction of a new ice arena with associated event space;
33	33	2.2 (7) installation of a turf football field at the Worthington Middle School;
34	34	2.3 (8) demolition of the former West Elementary building and construction of sports fields
35	35	2.4with associated parking;
36	36	2.5 (9) reconstruction of Trojan Field and associated facilities; and
37	37	2.6 (10) improvements to the Worthington Learning Center and gymnastics facility.
38	38	2.7 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
39	39	2.8297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
40	40	2.9for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
41	41	2.10Notwithstanding Minnesota Statutes, section 289A.40, claims for refunds for sales and
42	42	2.11purchases made after April 30, 2020, and before October 1, 2021, may be filed until January
43	43	2.121, 2025.
44	44	2.13 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
45	45	2.14is appropriated from the general fund to the commissioner of revenue.
46	46	2.15 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
47	47	2.16made after April 30, 2020, and before January 1, 2028.
48	48	2Section 1.
49	49	REVISOR EAP/NS 25-0095612/04/24