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 Ellsworth Independent School
1.4 District.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. ELLSWORTH INDEPENDENT SCHOOL DISTRICT; SALES AND USE
1.7TAX 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. 514, Ellsworth,
1.11are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
1.12materials, supplies, and equipment are purchased after December 31, 2024, and before
1.13October 1, 2025:
1.14 (1) replacement of a boiler system with a heating and cooling HVAC system;
1.15 (2) replacement of windows in the elementary wing;
1.16 (3) replacement of the gym roof and shop roof;
1.17 (4) replacement of fuel oil with propane for the new HVAC system;
1.18 (5) installation of a new electrical system for the new HVAC system;
1.19 (6) building tuckpointing; and
1.20 (7) renovation of the bus garage.
1Section 1.
REVISOR EAP/CH 25-0335402/06/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 870
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 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
2.2297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
2.3for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
2.4 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.5is appropriated from the general fund to the commissioner of revenue.
2.6 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.7made after December 31, 2024, and before October 1, 2025.
2Section 1.
REVISOR EAP/CH 25-0335402/06/25