HF1833

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:

1. A prekindergarten through grade 6 elementary school
   
2. A bus transportation facility
   
3. A community wellness center
   
4. 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.