Minnesota SF48 provides a refundable sales and use tax exemption for construction materials used in certain projects in the Russell Tyler Ruthton.

Minnesota SF48 provides a refundable exemption from sales and use tax for construction materials used in certain projects in the Russell Tyler Ruthton Independent School District. The exemption applies to materials and supplies purchased between December 31, 2019, and January 1, 2024, for the construction of prekindergarten through grade 12 school buildings and athletic fields. The tax is imposed and collected as if the exemption did not apply, then refunded. Claims for refunds for purchases made before January 1, 2022, can be filed until January 1, 2026.

Minnesota SF48 provides a refundable sales and use tax exemption for construction materials used in certain projects in the Russell Tyler Ruthton.

Minnesota SF48 provides a refundable exemption from sales and use tax for construction materials used in certain projects in the Russell Tyler Ruthton Independent School District. The exemption applies to materials and supplies purchased between December 31, 2019, and January 1, 2024, for the construction of prekindergarten through grade 12 school buildings and athletic fields. The tax is imposed and collected as if the exemption did not apply, then refunded. Claims for refunds for purchases made before January 1, 2022, can be filed until January 1, 2026.