| 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 for certain projects in Cook County schools. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. COOK COUNTY SCHOOLS; SALES TAX EXEMPTION FOR |
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| 6 | 6 | | 1.6CONSTRUCTION MATERIALS. |
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| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment |
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| 8 | 8 | | 1.8incorporated into the construction, reconstruction, upgrade, expansion, renovation, or |
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| 9 | 9 | | 1.9remodeling of the following projects at Independent School District No. 166, Cook County, |
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| 10 | 10 | | 1.10are exempt from sales and use tax imposed under applicable statutes if materials, supplies, |
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| 11 | 11 | | 1.11and equipment are purchased after May 31, 2025, and before January 1, 2028: |
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| 12 | 12 | | 1.12 (1) a new secure main entrance, school office area, auxiliary gym, fitness center, activities |
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| 13 | 13 | | 1.13entrance, and additional locker rooms; |
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| 14 | 14 | | 1.14 (2) renovations and updates to the main commons area, cafeteria, bathrooms, locker |
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| 15 | 15 | | 1.15rooms, classrooms, hallways, windows and doors, sidewalks, asphalt, and the outdoor |
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| 16 | 16 | | 1.16playground area; and |
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| 17 | 17 | | 1.17 (3) updates to HVAC, lighting, security, and PA systems. |
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| 18 | 18 | | 1.18 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 19 | 19 | | 1.19297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided |
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| 20 | 20 | | 1.20for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). |
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| 21 | 21 | | 1.21 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 22 | 22 | | 1.22is appropriated from the general fund to the commissioner of revenue. |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | 25-03021 as introduced02/10/25 REVISOR EAP/LJ |
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| 25 | 25 | | SENATE |
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| 26 | 26 | | STATE OF MINNESOTA |
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| 27 | 27 | | S.F. No. 1617NINETY-FOURTH SESSION |
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| 28 | 28 | | (SENATE AUTHORS: HAUSCHILD) |
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| 29 | 29 | | OFFICIAL STATUSD-PGDATE |
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| 30 | 30 | | Introduction and first reading02/20/2025 |
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| 31 | 31 | | Referred to Taxes 2.1 EFFECTIVE DATE.This section is effective for sales and purchases made after May |
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| 32 | 32 | | 2.231, 2025, and before January 1, 2028. |
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| 33 | 33 | | 2Section 1. |
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| 34 | 34 | | 25-03021 as introduced02/10/25 REVISOR EAP/LJ |
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