SF157 (Legislative Session 94 (2025-2026))
Hills-Beaver Creek Independent School District sales and use tax exemption for construction materials
Related bill: HF869
AI Generated Summary
This legislative bill proposes a sales and use tax exemption for construction materials, supplies, and equipment used in various construction projects within the HillsBeaver Creek Independent School District in Minnesota. The tax exemption applies specifically to the construction, reconstruction, upgrades, expansion, renovation, or remodeling of a new elementary school, parking lot, gymnasium repairs, locker rooms, vehicle garage, and a bus garage building, provided these materials are purchased between February 29, 2024, and January 1, 2026. The bill also outlines that the tax initially collected will be refunded, with the necessary funds for these refunds appropriated from the state's general fund to 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": [
"Exemption refund specifics for purchases made within a specified timeframe."
],
"removed": [],
"summary": "This bill mentions the sales and use tax rates applicable under section 297A.62 for construction materials used in projects.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill refers to section 297A.75 regarding the manner of refunding tax for projects.",
"modified": [
"Clarification on handling tax refunds for specific school district projects."
]
},
"citation": "297A.75"
}
]