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 for the Edgerton Public School
1.4 District.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. EDGERTON PUBLIC SCHOOL DISTRICT; REFUNDABLE 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 the elementary and high schools in Independent
1.11School District No. 581, Edgerton, are exempt from sales and use tax imposed under
1.12Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are purchased after
1.13December 31, 2023, and before January 1, 2026:
1.14 (1) new 3's and 4's preschool classrooms;
1.15 (2) a new elementary music classroom;
1.16 (3) a new band room;
1.17 (4) administrative office relocation and addition with a secure entrance;
1.18 (5) a new gymnasium with improved community access;
1.19 (6) new locker rooms to include a storm shelter;
1.20 (7) updated and increased new parking with site drainage;
1.21 (8) modifications to current band room to allow for increased office space; and
1Section 1.
25-00961 as introduced12/04/24 REVISOR EAP/HL
SENATE
STATE OF MINNESOTA
S.F. No. 153NINETY-FOURTH SESSION
(SENATE AUTHORS: WEBER and Dahms)
OFFICIAL STATUSD-PGDATE
Introduction and first reading01/16/2025
Referred to Taxes 2.1 (9) modifications to current office space.
2.2 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
2.3297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
2.4for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
2.5 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.6is appropriated from the general fund to the commissioner of revenue.
2.7 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.8made after December 31, 2023, and before January 1, 2026.
2Section 1.
25-00961 as introduced12/04/24 REVISOR EAP/HL