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HF871 (Legislative Session 94 (2025-2026))

Adrian Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

Related bill: SF152

AI Generated Summary

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.

Bill text versions

Actions

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

Citations

 
[
  {
    "analysis": {
      "added": [
        "Provides for a refundable sales tax exemption for certain school district projects."
      ],
      "removed": [],
      "summary": "This bill refers to the sales tax rate under section 297A.62 for construction projects.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Specifies refund process for sales tax paid on construction materials."
      ],
      "removed": [],
      "summary": "The bill uses section 297A.75 for the refund process of collected sales tax.",
      "modified": []
    },
    "citation": "297A.75"
  }
]

Sponsors