HF890 (Legislative Session 94 (2025-2026))
Windom Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.
Related bill: SF155
AI Generated Summary
This bill, authored by Rep. Fogelman and referred to the Committee on Taxes, focuses on the taxation of sales and use, specifically offering a refundable exemption for construction materials used in specific projects within the Windom Independent School District. Here are the key details of the bill:
Exemption Period: The exemption applies to materials, supplies, and equipment purchased between July 1, 2024, and December 31, 2026.
Eligible Projects: Construction materials used in the following projects in the Windom Independent School District are eligible for the sales and use tax exemption:
- Outdoor athletic complex
- Locker room remodel
- Gymnastics and wrestling space
- Performing arts center
Refund Process: The taxes will be collected as usual but will be refunded in the manner outlined in Minnesota Statutes section 297A.75 subdivision 1 clause 17.
Funding: The necessary funds to cover the refunds will be appropriated from the general fund to the commissioner of revenue.
In simple terms, the bill proposes a tax break for certain construction projects within a specified school district to support upgrades and expansions, with the state refunding the taxes paid on materials used for these projects.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 16, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "Reference to the sales tax rate imposed under section 297A.62.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Method of sales tax refund is aligned with section 297A.75 subdivision 1 clause 17.",
"modified": []
},
"citation": "297A.75"
}
]