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 December 31, 2024. The tax will be collected initially but refunded later, following the procedures outlined in existing Minnesota tax law, 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 associated with this exemption. The effective date of this legislation is retroactive to January 1, 2022, ensuring that it applies to relevant sales and purchases made during the specified timeframe.