This bill establishes a refundable sales tax exemption for construction materials and supplies used in various projects within the Becker Public School District, specifically for facilities such as the Becker Early Childhood Center, Becker Primary School, and others. The exemption applies to purchases made between January 1, 2022, and January 1, 2025, and mandates that the tax be initially collected at the standard rate before being refunded in accordance with existing tax refund procedures. Refunds for eligible purchases will not be issued until after June 30, 2025.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the costs associated with these refunds. The effective date of this legislation is retroactive to January 1, 2022, ensuring that it applies to qualifying sales and purchases made during the specified timeframe.