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S.F. No. 1947 - Construction materials exemption for Minneota school
Author: Senator Gary H. Dahms
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: April 1, 2019


Section 1. Minneota school. Provides a sales tax exemption for construction materials used in, and equipment incorporated into, remodeling, upgrading, and expansion of the school building in Independent School District No. 414 in Minneota. Purchases by school districts are exempt from sales tax if purchased directly by the district as part of a non-lump sum contract. This bill would allow contractors to purchase materials regardless of the type of contract. The sales tax would be paid upfront and then refunded.

Section 2. Tax collected. Adds the exemption in section 1 to the refund provisions in current law.

Effective retroactively for purchases made after January 1, 2018, and before January 1, 2021.

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