This bill proposes a sales and use tax exemption for certain construction materials and supplies used in the construction of a county government center in Foley, Benton County. Specifically, materials, supplies, and equipment purchased between April 1, 2025, and December 31, 2029, will be exempt from sales and use tax as imposed under Minnesota Statutes, chapter 297A. The tax will initially be collected but will be refunded in accordance with existing provisions for similar projects, with refunds for eligible purchases not being issued until after June 30, 2025.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds mandated by this exemption. The effective date for this exemption is set for sales and purchases made after March 31, 2025, and before January 1, 2030.