This bill proposes a sales and use tax exemption for construction materials used in specific projects at Independent School District No. 166 in Cook County, Minnesota. The exemption applies to materials and supplies purchased between May 31, 2025, and January 1, 2028, for projects that include the construction of a new secure main entrance, renovations to various school facilities, and updates to HVAC and security systems. The bill outlines that the tax will be collected as if the standard rate applied, but will then be refunded in accordance with existing statutes.

Additionally, the bill includes a provision for the appropriation of funds necessary to cover the refunds associated with this exemption, which will be drawn from the general fund and allocated to the commissioner of revenue. The effective date for this legislation is set for sales and purchases made after May 31, 2025, and before January 1, 2028.