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HF1035 (Legislative Session 94 (2025-2026))

Cook County schools provided a refundable exemption for construction materials.

Related bill: SF1617

AI Generated Summary

The bill, H.F. No., authored by Skraba, proposes a refundable sales tax exemption on construction materials used in specific projects for Independent School District No. 166 in Cook County, Minnesota. The exemption covers materials, supplies, and equipment used in the construction, upgrade, or remodeling of school facilities such as a new main entrance, gym, fitness center, and other school areas, as well as updates to existing infrastructure including HVAC and security systems. This exemption applies to purchases made between June 1, 2025, and December 31, 2027. The taxes paid will initially be collected as usual but will be refunded in a manner similar to other specified projects under existing Minnesota statutes. Funding for these refunds will be provided from the state's general fund to the commissioner of revenue.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 16, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Refers to imposed sales tax rates for construction materials used in projects."
      ],
      "removed": [],
      "summary": "This bill references the sales and use tax rates under Minnesota Statutes section 297A.62.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Specifies refund procedure for tax on construction materials."
      ],
      "removed": [],
      "summary": "This bill outlines methods for refunding the sales tax in the same manner as provided for in section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]

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