SF155 (Legislative Session 94 (2025-2026))
Windom Independent School District sales and use tax exemption for construction materials authorization
Related bill: HF890
AI Generated Summary
The bill proposes a sales and use tax exemption for construction materials, supplies, and equipment used in specific upgrade and renovation projects within the Windom Independent School District. The exemption applies to projects such as the construction of an outdoor athletic complex, remodeling of locker rooms, development of gymnastics and wrestling spaces, and building a performing arts center. These materials must be purchased between July 1, 2024, and December 31, 2026. The taxes will initially be collected as usual but will be refunded under the guidelines already established by Minnesota law. The funds needed for these refunds will be provided from the state’s general fund and managed by the commissioner of revenue.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Provision for exemption and refund of sales tax for specified construction projects."
],
"removed": [],
"summary": "The bill imposes sales and use tax as if under section 297A.62, subdivisions 1 and 1a, but allows for refunding the tax for specific projects.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Specification of refund mechanism through existing statute."
],
"removed": [],
"summary": "Refers to the refund process for sales and use tax as outlined in section 297A.75, subdivision 1, clause 17.",
"modified": []
},
"citation": "297A.75"
}
]