SF 5

11/22/24  REVISOR  EAP/VJ  25-00708      as introduced
  SENATE
  STATE OF MINNESOTA
  NINETY-FOURTH SESSION  S.F. No. 5
  (SENATE AUTHORS: UTKE)
  DATE       D-PG  OFFICIAL STATUS
  01/16/2025       59 Introduction and first reading
  Referred to Taxes
1.1A bill for an act
1.2relating to taxation; sales and use; providing a refundable exemption for certain
1.3construction materials purchased for Browerville Public Schools.
1.4    BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5Section 1. BROWERVILLE PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
1.6    CONSTRUCTION MATERIALS.
1.7Subdivision 1. Exemption; refund. (a) Materials and supplies used in and equipment
1.8    incorporated into the following projects in Independent School District No. 787, Browerville
1.9    Public Schools, are exempt from sales and use tax imposed under Minnesota Statutes,
1.10   chapter 297A, if the materials, supplies, and equipment are purchased after December 1,
1.11   2023, and before January 1, 2026:
1.12(1) renovations to the prekindergarten through grade 12 school building; and
1.13(2) construction of a new gymnasium, classrooms, locker rooms, a wrestling and weight
1.14   room, offices, and a stage.
1.15(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.16   297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.17   for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds
1.18   for eligible purchases must not be issued until after June 30, 2025.
1.19Subd. 2. Appropriation. The amount required to pay the refunds under subdivision 1
1.20   is appropriated from the general fund to the commissioner of revenue.
1.21EFFECTIVE DATE. This section is effective retroactively for sales and purchases
1.22   made after December 31, 2023, and before January 1, 2026.
Section 1.  1