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SF3076 (Legislative Session 94 (2025-2026))

Certain independent School District No. 561, Goodridge, project construction materials refundable exemption provision and appropriation

Related bill: HF2823

AI Generated Summary

Purpose of the Bill

The bill aims to provide a financial benefit to a specific school district in Minnesota by offering sales and use tax refunds for construction materials used in certain projects.

Main Provisions

  • Tax Exemption and Refund: The bill proposes a refundable sales and use tax exemption for materials and supplies consumed, as well as equipment incorporated into specific construction projects for Independent School District No. 561 in Goodridge, Minnesota.
  • Eligible Projects: The specified projects include renovations to the prekindergarten through grade 12 school building, and the construction of a new gymnasium, commons area, classrooms, locker rooms, restrooms, a weight room, a career and technical education classroom, and a secure front entrance.
  • Time Frame: The exemption applies to eligible purchases made between January 1, 2025, and December 31, 2026.

Significant Changes

  • The bill introduces an exemption from sales and use tax under Minnesota Statutes chapter 297A for specific construction-related purchases within the stated time frame.
  • Refunds for those purchases will be processed similarly to existing procedures in Minnesota Statutes section 297A.75, with the requirement that the governmental entity owning or contracting the project applies for the refund.
  • The government allocates necessary funds from the general fund to cover the refunds, ensuring financial support is available to facilitate these projects.

Relevant Terms

sales tax exemption, use tax exemption, construction materials, renovation, gymnasium, classrooms, secure entrance, refund, Minnesota Statutes chapter 297A, Independent School District No. 561, Goodridge学校

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 26, 2025SenateFloorActionIntroduction and first reading
March 26, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Introduces a refundable exemption for construction materials purchased for specific school projects."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill provides a sales and use tax exemption for construction materials for Independent School District No. 561 Goodridge under section 297A.62.",
      "modified": [
        "Clarifies the application of the tax before exemption through a refund process."
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Specifies that refunds for tax exempt purchases are processed in a similar manner to section 297A.75."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill refers to section 297A.75 for the process of providing refunds for sales tax exemptions.",
      "modified": [
        "Details the procedure for refund applications by governmental entities."
      ]
    },
    "citation": "297A.75",
    "subdivision": ""
  }
]

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