This bill proposes a sales and use tax exemption for certain 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 if purchased between January 1, 2025, and January 1, 2031. The tax will be collected initially but refunded later, following the procedures outlined in existing law, 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 of the Stearns County Justice Center by alleviating some of the tax burdens associated with the necessary materials and equipment.