The 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 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 the exemption. The effective date of this legislation is retroactive for sales and purchases made within the specified timeframe, ensuring that the exemption applies to qualifying transactions occurring after March 31, 2025, and before January 1, 2030.