SF1617

This bill proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in specified renovation and construction projects at Independent School District No. 166 in Cook County, Minnesota. The exemption applies to purchases made between June 1, 2025, and December 31, 2027. The projects covered include the construction of a new secure main entrance, school office area, auxiliary gym, fitness center, additional locker rooms, and renovations to commons areas, classrooms, bathrooms, hallways, outdoor spaces, and system upgrades such as HVAC, lighting, and security. The tax will be collected as usual but refunded afterward under existing statutes. The bill also appropriates funds from the general fund to the commissioner of revenue to cover these refunds.