1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for
1.3 construction materials for certain projects in Cook County schools.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. COOK COUNTY SCHOOLS; SALES TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
1.8incorporated into the construction, reconstruction, upgrade, expansion, renovation, or
1.9remodeling of the following projects at Independent School District No. 166, Cook County,
1.10are exempt from sales and use tax imposed under applicable statutes if materials, supplies,
1.11and equipment are purchased after May 31, 2025, and before January 1, 2028:
1.12 (1) a new secure main entrance, school office area, auxiliary gym, fitness center, activities
1.13entrance, and additional locker rooms;
1.14 (2) renovations and updates to the main commons area, cafeteria, bathrooms, locker
1.15rooms, classrooms, hallways, windows and doors, sidewalks, asphalt, and the outdoor
1.16playground area; and
1.17 (3) updates to HVAC, lighting, security, and PA systems.
1.18 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.19297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.20for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
1.21 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.22is appropriated from the general fund to the commissioner of revenue.
1Section 1.
25-03021 as introduced02/10/25 REVISOR EAP/LJ
SENATE
STATE OF MINNESOTA
S.F. No. 1617NINETY-FOURTH SESSION
(SENATE AUTHORS: HAUSCHILD)
OFFICIAL STATUSD-PGDATE
Introduction and first reading02/20/2025
Referred to Taxes 2.1 EFFECTIVE DATE.This section is effective for sales and purchases made after May
2.231, 2025, and before January 1, 2028.
2Section 1.
25-03021 as introduced02/10/25 REVISOR EAP/LJ