The bill proposes a sales and use tax exemption for materials and equipment used in the construction of the Stearns County Justice Center. Specifically, it establishes that materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a jail and law enforcement center at the Justice Center will be exempt from sales and use tax, provided these items are purchased between January 1, 2025, and January 1, 2031. The tax will be collected initially but refunded later, following the procedures outlined in existing Minnesota statutes, with no refunds issued before July 1, 2025.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds associated with this exemption. The effective date of this legislation is retroactive for sales and purchases made within the specified timeframe. This measure aims to support the construction efforts by alleviating the tax burden on necessary materials and equipment.