1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for
1.3 construction materials used in certain projects in the Hills-Beaver Creek
1.4 Independent School District.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. HILLS-BEAVER CREEK INDEPENDENT SCHOOL DISTRICT; SALES
1.7AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
1.8 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
1.9equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
1.10or remodeling of the following projects in Independent School District No. 671, Hills-Beaver
1.11Creek, are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A,
1.12if the materials, supplies, and equipment are purchased after February 29, 2024, and before
1.13January 1, 2026:
1.14 (1) a new elementary school and parking lot;
1.15 (2) repairs to a gymnasium;
1.16 (3) locker rooms;
1.17 (4) a vehicle garage; and
1.18 (5) a bus garage building.
1.19 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.20297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.21for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
1Section 1.
REVISOR EAP/VJ 25-0335502/06/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 869
NINETY-FOURTH SESSION
Authored by Schomacker02/17/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.2is appropriated from the general fund to the commissioner of revenue.
2.3 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.4made after February 29, 2024, and before January 1, 2026.
2Section 1.
REVISOR EAP/VJ 25-0335502/06/25