Exempts sales and use tax for construction materials for Pequot Lakes Middle School, Pequot Lakes High School, and outdoor facilities in Independent.

Minnesota HF2826 provides a refundable sales and use tax exemption for materials and supplies used in construction projects at Pequot Lakes Middle School, Pequot Lakes High School, and outdoor facilities in Independent School District No. 186. The exemption applies to purchases made between December 31, 2025, and January 1, 2037. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75.

Exempts sales and use tax for construction materials for Pequot Lakes Middle School, Pequot Lakes High School, and outdoor facilities in Independent.

Minnesota HF2826 provides a refundable sales and use tax exemption for materials and supplies used in construction projects at Pequot Lakes Middle School, Pequot Lakes High School, and outdoor facilities in Independent School District No. 186. The exemption applies to purchases made between December 31, 2025, and January 1, 2037. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75.