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 Adrian Independent School
1.4 District.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. ADRIAN INDEPENDENT SCHOOL DISTRICT; SALES AND USE TAX
1.7EXEMPTION 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. 511, Adrian,
1.11are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
1.12materials, supplies, and equipment are purchased after March 31, 2024, and before September
1.131, 2025:
1.14 (1) secondary building roofing;
1.15 (2) elementary building roofing;
1.16 (3) playground remodel;
1.17 (4) retaining walls; and
1.18 (5) general maintenance, including plumbing work with bathroom and locker room
1.19remodels and window replacements.
1.20 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.21297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.22for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
1Section 1.
REVISOR EAP/ES 25-0336102/06/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 871
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 March 31, 2024, and before September 1, 2025.
2Section 1.
REVISOR EAP/ES 25-0336102/06/25