1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for
1.3 construction projects in the Lake Superior School District.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. LAKE SUPERIOR SCHOOL DISTRICT; SALES TAX EXEMPTION
1.6FOR CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
1.8incorporated into the following projects in Independent School District No. 381, Lake
1.9Superior School District, are exempt from sales and use tax imposed under applicable
1.10statutes if materials, supplies, and equipment are purchased after December 31, 2022, and
1.11before January 1, 2026:
1.12 (1) an addition and improvements to Minnehaha Elementary School;
1.13 (2) an addition and improvements to William Kelly School;
1.14 (3) improvements to Two Harbors High School;
1.15 (4) improvements to or replacement of the Two Harbors Bus Garage and Silver Bay
1.16Bus Garage; and
1.17 (5) improvements to athletic facilities.
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). Refunds
1.21for eligible purchases must not be issued until after January 1, 2026.
1Section 1.
25-01274 as introduced01/09/25 REVISOR EAP/LJ
SENATE
STATE OF MINNESOTA
S.F. No. 1638NINETY-FOURTH SESSION
(SENATE AUTHORS: HAUSCHILD)
OFFICIAL STATUSD-PGDATE
Introduction and first reading02/20/2025
Referred to 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 December 31, 2022, and before January 1, 2026.
2Section 1.
25-01274 as introduced01/09/25 REVISOR EAP/LJ