Minnesota HF822 provides a refundable sales and use tax exemption for construction materials used in building a new school in Martin County West.

Minnesota HF822 creates a refundable exemption from sales and use tax for materials and supplies used in constructing a new prekindergarten through grade 12 school building in Martin County West Independent School District. This exemption applies to purchases made between September 30, 2025, and January 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. The amount needed for refunds is appropriated from the general fund to the commissioner of revenue.

Minnesota HF822 provides a refundable sales and use tax exemption for construction materials used in building a new school in Martin County West.

Minnesota HF822 creates a refundable exemption from sales and use tax for materials and supplies used in constructing a new prekindergarten through grade 12 school building in Martin County West Independent School District. This exemption applies to purchases made between September 30, 2025, and January 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. The amount needed for refunds is appropriated from the general fund to the commissioner of revenue.