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HF869 (Legislative Session 94 (2025-2026))

Hills-Beaver Creek Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

Related bill: SF157

AI Generated Summary

This legislative bill, introduced by Representative Schomacker, proposes a sales and use tax exemption for construction materials, supplies, and equipment used in specific construction projects within the Hills-Beaver Creek Independent School District in Minnesota. These projects include building a new elementary school and parking lot, repairing a gymnasium, refurbishing locker rooms, and constructing a vehicle garage and a bus garage.

To qualify for the exemption, these materials must be purchased between February 29, 2024, and January 1, 2026. The tax will initially be collected as usual but will then be refunded in a manner similar to other projects under specific Minnesota state statutes.

Furthermore, the bill specifies that funds needed to cover these tax refunds will be provided by the general fund and administered by the commissioner of revenue.

Bill text versions

Actions

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

Citations

 
[
  {
    "analysis": {
      "added": [
        "A refund process for taxes paid on construction materials for HillsBeaver Creek Independent School District projects."
      ],
      "removed": [],
      "summary": "This bill affects the application of sales and use tax rates as outlined in section 297A.62 for certain construction materials.",
      "modified": [
        "Specifies projects qualifying for the tax rate application and refund."
      ]
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Construction projects for a school district are added to the list of refund-eligible projects."
      ],
      "removed": [],
      "summary": "This bill provides for a refund process mirroring that in section 297A.75 for specific school district projects.",
      "modified": [
        "Extends the application of refund provisions to new school construction projects."
      ]
    },
    "citation": "297A.75"
  }
]

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