HF1833 (Legislative Session 94 (2025-2026))
Refundable sales and use tax exemption provided for construction materials for projects for Aitkin Public Schools.
Related bill: SF1917
AI Generated Summary
This bill proposes a sales and use tax exemption for construction materials, supplies, and equipment used in specific projects for Aitkin Public Schools in Minnesota. The exemption would apply to purchases made between May 31, 2025, and January 1, 2028, for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of:
- A prekindergarten through grade 6 elementary school
- A bus transportation facility
- A community wellness center
- A high school
Although the tax would still be collected at the regular rate, it would be refunded in the same manner as other similar projects under Minnesota law. Refunds would not be issued before June 30, 2025. Additionally, the bill appropriates funds from the general fund to the Commissioner of Revenue to administer these refunds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 02, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"A refundable exemption for these construction materials."
],
"removed": [],
"summary": "The bill imposes sales and use tax as per Minnesota Statutes section 297A.62 for certain construction materials used by Aitkin Public Schools.",
"modified": [
"Tax rate application followed by a refund process for specific projects."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Specific refund procedure for Aitkin Public Schools projects."
],
"removed": [],
"summary": "The refund process for the taxes collected under section 297A.62 follows the framework detailed in Minnesota Statutes section 297A.75.",
"modified": [
"Application timing condition for refund issuance related to construction projects."
]
},
"citation": "297A.75"
}
]