| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; providing a refundable exemption for |
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| 3 | 3 | | 1.3 construction materials used in certain projects in the Ellsworth Independent School |
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| 4 | 4 | | 1.4 District. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. ELLSWORTH INDEPENDENT SCHOOL DISTRICT; SALES AND USE |
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| 7 | 7 | | 1.7TAX EXEMPTION FOR CONSTRUCTION MATERIALS. |
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| 8 | 8 | | 1.8 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and |
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| 9 | 9 | | 1.9equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, |
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| 10 | 10 | | 1.10or remodeling of the following projects in Independent School District No. 514, Ellsworth, |
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| 11 | 11 | | 1.11are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the |
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| 12 | 12 | | 1.12materials, supplies, and equipment are purchased after December 31, 2024, and before |
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| 13 | 13 | | 1.13October 1, 2025: |
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| 14 | 14 | | 1.14 (1) replacement of a boiler system with a heating and cooling HVAC system; |
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| 15 | 15 | | 1.15 (2) replacement of windows in the elementary wing; |
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| 16 | 16 | | 1.16 (3) replacement of the gym roof and shop roof; |
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| 17 | 17 | | 1.17 (4) replacement of fuel oil with propane for the new HVAC system; |
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| 18 | 18 | | 1.18 (5) installation of a new electrical system for the new HVAC system; |
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| 19 | 19 | | 1.19 (6) building tuckpointing; and |
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| 20 | 20 | | 1.20 (7) renovation of the bus garage. |
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| 21 | 21 | | 1Section 1. |
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| 22 | 22 | | 25-00952 as introduced12/04/24 REVISOR EAP/KR |
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| 23 | 23 | | SENATE |
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| 24 | 24 | | STATE OF MINNESOTA |
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| 25 | 25 | | S.F. No. 158NINETY-FOURTH SESSION |
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| 26 | 26 | | (SENATE AUTHORS: WEBER and Dahms) |
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| 27 | 27 | | OFFICIAL STATUSD-PGDATE |
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| 28 | 28 | | Introduction and first reading01/16/2025 |
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| 29 | 29 | | Referred to Taxes 2.1 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 30 | 30 | | 2.2297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided |
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| 31 | 31 | | 2.3for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). |
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| 32 | 32 | | 2.4 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 33 | 33 | | 2.5is appropriated from the general fund to the commissioner of revenue. |
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| 34 | 34 | | 2.6 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
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| 35 | 35 | | 2.7made after December 31, 2024, and before October 1, 2025. |
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| 36 | 36 | | 2Section 1. |
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| 37 | 37 | | 25-00952 as introduced12/04/24 REVISOR EAP/KR |
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