This bill proposes a refundable sales and use tax exemption for construction materials used in specific projects within the Cass Lake-Bena Independent School District. It establishes that materials and supplies utilized in the construction of a new elementary school, as well as improvements to repurpose the existing facility for various educational purposes, will be exempt from sales and use tax if purchased within a specified timeframe. The bill outlines that the tax will be collected initially but refunded later, following the procedures set forth for similar projects under existing Minnesota statutes.

Additionally, the bill includes an appropriation clause, ensuring that the necessary funds to cover these tax refunds will be allocated from the general fund to the commissioner of revenue. The provisions of this bill will take effect the day after it is enacted.