SF69 (Legislative Session 94 (2025-2026))
Big Lake Public School District refundable construction exemption provision and appropriation
Related bill: HF521
AI Generated Summary
This bill, identified as SF No 69, proposes a sales and use tax exemption for materials, supplies, and equipment used in construction and renovation projects at several schools in the Big Lake Public School District in Minnesota. The schools specified include Big Lake Liberty Elementary, Big Lake Independence Elementary, Big Lake Middle School, and Big Lake High School. Purchases made for these projects between January 1, 2022, and December 31, 2024, would be eligible for this tax exemption.
The exemption works by initially charging the usual taxes on these purchases and then refunding those taxes at a later date. The refunds will not begin to be issued until after June 30, 2025. The funding needed to provide these refunds will come from Minnesota's general fund, as allocated 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": [
"This bill mentions applying the existing tax rate from section 297A.62 before refunding for eligible school construction materials."
],
"removed": [],
"summary": "Minnesota Statutes Section 297A.62 establishes the general sales and use tax rate in Minnesota.",
"modified": []
},
"citation": "297A62"
},
{
"analysis": {
"added": [
"The bill applies refund procedures from section 297A.75 to certain construction materials for Big Lake schools."
],
"removed": [],
"summary": "Minnesota Statutes Section 297A.75 outlines procedures for tax refunds.",
"modified": []
},
"citation": "297A75"
}
]