HF871

This bill, authored by Schomacker and referred to the Committee on Taxes, seeks to provide a sales and use tax exemption for construction materials, supplies, and equipment used in specific projects within the Adrian Independent School District in Minnesota. The exemption applies to purchases made between March 31, 2024, and September 1, 2025.

The projects eligible for this exemption are: 1. Roofing of a secondary building. 2. Roofing of an elementary building. 3. Remodeling of a playground. 4. Construction of retaining walls. 5. General maintenance projects, which include plumbing, bathroom and locker room remodels, and window replacements.

The procedure for the exemption involves initially collecting the tax as usual and then refunding it under guidelines similar to existing Minnesota statutes.

Additionally, the bill makes provisions for the necessary funds for these refunds to be appropriated from the state’s general fund to the commissioner of revenue.