HF1571

This bill proposes a refundable sales and use tax exemption for construction projects within the Lake Superior School District (Independent School District No. 381) in Minnesota. Specifically, it exempts from taxation materials, supplies, and equipment used in or incorporated into school construction and improvement projects if purchased between January 1, 2023, and December 31, 2025. The projects eligible for this exemption include:

1. Additions and improvements to Minnehaha Elementary School
   
2. Additions and improvements to William Kelly School
   
3. Improvements to Two Harbors High School
   
4. Improvements to or replacement of the Two Harbors and Silver Bay Bus Garages
   
5. Improvements to athletic facilities
   

The tax must still be collected initially but will be refunded in accordance with existing procedures under Minnesota Statutes. Refunds cannot be issued until after January 1, 2026. Additionally, the necessary funds for these refunds will be appropriated from the state's general fund to the commissioner of revenue.