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SF837 (Legislative Session 94 (2025-2026))

Canby Independent School District construction materials refundable sales and use tax exemption authorization

Related bill: HF614

AI Generated Summary

Senate File No. 837 is a proposed legislative bill aimed at supporting school infrastructure improvements in Canby, Minnesota. This bill proposes a sales and use tax exemption on construction materials, supplies, and equipment used for specific projects within the Canby Independent School District's elementary and high schools from January 1, 2024, to December 31, 2025. The projects eligible for this tax exemption include the construction of a new gymnasium, additions to career and technical education spaces, HVAC upgrades, an eight-lane track, athletic field improvements, stadium seating and press box renovations, secure entrance upgrades, locker room renovations, classroom renovations, site drainage, and other associated upgrades. The bill specifies that although taxes will be initially collected on these materials and equipment, they will be fully refunded. The funds needed for these tax refunds will be provided from the state's general fund to the commissioner of revenue.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 29, 2025SenateFloorActionIntroduction and first reading
January 29, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarification that the tax must still be imposed under this statute before refunding."
      ],
      "removed": [],
      "summary": "The bill refers to the imposition and collection of sales and use taxes under section 297A.62.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Inclusion of material exemptions in scope of projects eligible for refunds under clause 17."
      ],
      "removed": [],
      "summary": "The bill outlines that refunds are to be processed in the manner provided by section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]

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