HF179

HF179 (Legislative Session 94 (2025-2026))

Browerville Public Schools; refundable sales and use tax exemption provided for purchased construction materials.

Related bill: SF5

AI Generated Summary

This legislative bill aims to provide a tax exemption for specific construction materials and supplies used by Browerville Public Schools in Minnesota. These materials and supplies, if purchased between December 1, 2023, and January 1, 2026, will be exempt from the state sales and use tax. The exemption applies to renovation projects and new constructions including a gymnasium, classrooms, locker rooms, and other school facilities. Although the tax will initially be collected, it will later be refunded. The funds needed to cover these refunds will come from the state's general fund.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 09, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
February 12, 2025	House	Floor	Action	Author added
February 16, 2025	House	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [
        "Provides for construction materials exemption refunds specific to Browerville Public Schools."
      ],
      "removed": [],
      "summary": "The bill references section 297A.62 to apply sales tax rates, which are then refunded in specific circumstances.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Specifies refund procedures for eligible purchases related to school construction."
      ],
      "removed": [],
      "summary": "The bill refers to section 297A.75 on the procedure for refunding sales tax imposed on materials.",
      "modified": []
    },
    "citation": "297A.75"
  }
]