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, 2030, will be exempt from sales and use tax as imposed under Minnesota Statutes, chapter 297A. The tax will initially be collected at the standard rate, but eligible purchasers will receive a refund in accordance with existing provisions for similar projects.

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