Minnesota HF521 provides a refundable sales and use tax exemption for construction materials used in Big Lake Public School District projects.

Minnesota HF521 offers a refundable sales and use tax exemption for materials and equipment used in construction and renovation projects at Big Lake Liberty Elementary School, Big Lake Independence Elementary School, Big Lake Middle School, and Big Lake High School. The exemption applies to purchases made between December 31, 2021, and January 1, 2025. The tax must be collected as if applicable rates under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, were in effect, and then refunded according to the procedures outlined in Minnesota Statutes, section 297A.75, subdivision 1.

Minnesota HF521 provides a refundable sales and use tax exemption for construction materials used in Big Lake Public School District projects.

Minnesota HF521 offers a refundable sales and use tax exemption for materials and equipment used in construction and renovation projects at Big Lake Liberty Elementary School, Big Lake Independence Elementary School, Big Lake Middle School, and Big Lake High School. The exemption applies to purchases made between December 31, 2021, and January 1, 2025. The tax must be collected as if applicable rates under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, were in effect, and then refunded according to the procedures outlined in Minnesota Statutes, section 297A.75, subdivision 1.