SF158 (Legislative Session 94 (2025-2026))
Ellsworth Independent School District sales and use tax exemption for construction materials authorization
Related bill: HF870
AI Generated Summary
This legislative bill, titled SF No 158, proposes a tax exemption for construction materials needed for specific renovation and upgrading projects at the Ellsworth Independent School District in Minnesota. The exemption applies to materials, supplies, and equipment purchased between December 31, 2024, and October 1, 2025. Key projects include updating the HVAC system, replacing windows and roofs, switching fuel oil to propane, installing a new electrical system, doing structural tuckpointing, and renovating the bus garage. The taxes on these items will be collected as usual and then refunded. Funding for these refunds will be provided from the state’s general fund.
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": [
"Reference to construction projects in Ellsworth Independent School District."
],
"removed": [],
"summary": "This bill references the imposition and collection of sales tax under Minnesota Statutes section 297A.62.",
"modified": [
"Clarifies how the tax rate is applied before refunding."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Exemption process for construction materials in specific projects."
],
"removed": [],
"summary": "This bill provides a refund mechanism mirroring that outlined in Minnesota Statutes section 297A.75.",
"modified": [
"Applies section 297A.75 refund procedures to specified projects."
]
},
"citation": "297A.75"
}
]