Minnesota SF152 provides a refundable sales and use tax exemption for construction materials used in specific projects in the Adrian Independent.
Minnesota SF152 authorizes a refundable sales and use tax exemption for materials and supplies used in certain projects within the Adrian Independent School District. These projects include secondary and elementary building roofing, playground remodels, retaining walls, and general maintenance, including plumbing work with bathroom and locker room remodels and window replacements. The exemption applies to purchases made between March 31, 2024, and September 1, 2025. The tax must be imposed and collected as if the applicable rate applied, then refunded.
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