Exempts sales and use tax for construction materials for specific projects in the Lake Superior School District.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in specific construction projects within the Lake Superior School District. These projects include additions and improvements to Minnehaha Elementary School, William Kelly School, Two Harbors High School, and athletic facilities, as well as improvements or replacement of the Two Harbors and Silver Bay Bus Garages. The tax exemption applies to purchases made between December 31, 2022, and January 1, 2026.

Exempts sales and use tax for construction materials for specific projects in the Lake Superior School District.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in specific construction projects within the Lake Superior School District. These projects include additions and improvements to Minnehaha Elementary School, William Kelly School, Two Harbors High School, and athletic facilities, as well as improvements or replacement of the Two Harbors and Silver Bay Bus Garages. The tax exemption applies to purchases made between December 31, 2022, and January 1, 2026.