SF160

SF160 (Legislative Session 94 (2025-2026))

Martin County West Independent School District sales and use tax exemption for construction materials authorization

Related bill: HF822

AI Generated Summary

The legislative bill SF No 160 proposes a tax exemption for materials and equipment used in constructing a new school building for pre-kindergarten through grade 12 in the Martin County West Independent School District, Minnesota. To qualify, these items must be purchased between October 1, 2025, and December 31, 2026. Although the sales and use tax will initially be collected as usual, it will be refunded afterward. Funds needed for these refunds will be provided by Minnesota'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": [
        "Clarification on how the exemption and refund will be processed for specific educational construction projects."
      ],
      "removed": [],
      "summary": "The bill discusses sales and use tax exemption applying the rate under section 297A.62 for certain construction materials.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Includes the refund procedures for taxes collected under the exemption."
      ],
      "removed": [],
      "summary": "The text refers to refund procedures mentioned under section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]