Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
Director
   Senate   
State of Minnesota
 
 
 
 
 
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.

 
Check on the status of this bill
 
Back to Senate Counsel and Research Bill Summaries page
 

 
This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
 
Last review or update: 04/01/2019
 
If you see any errors on this page, please e-mail us at webmaster@senate.mn