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 Independent School District No. 186, Pequot Lakes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. INDEPENDENT SCHOOL DISTRICT NO. 186, PEQUOT LAKES;
1.6SALES TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
1.9or remodeling relating to the following projects in Independent School District No. 186,
1.10Pequot Lakes, are exempt from sales and use tax under Minnesota Statutes, chapter 297A,
1.11provided that the materials, supplies, and equipment are purchased after December 31, 2025,
1.12and before January 1, 2037:
1.13 (1) an addition and improvements to Eagle View Elementary School;
1.14 (2) an addition and improvements to Pequot Lakes Middle School;
1.15 (3) an addition and improvements to Pequot Lakes High School; and
1.16 (4) improvements to outdoor facilities.
1.17 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.18297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.19for projects under Minnesota Statutes, section 297A.75, except that the applicant must be
1.20the governmental entity that owns or contracts for the project.
1Section 1.
25-05077 as introduced03/20/25 REVISOR EAP/RC
SENATE
STATE OF MINNESOTA
S.F. No. 3114NINETY-FOURTH SESSION
(SENATE AUTHORS: UTKE)
OFFICIAL STATUSD-PGDATE
Introduction and first reading04/01/2025
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 for sales and purchases made after
2.4December 31, 2025, and before January 1, 2037.
2Section 1.
25-05077 as introduced03/20/25 REVISOR EAP/RC