This 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 a refundable exemption for materials and supplies utilized in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of both a jail and a law enforcement center at the Justice Center. The exemption applies to purchases made 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 initiative aims to support the construction efforts of the Stearns County Justice Center by alleviating some of the financial burdens associated with sales and use taxes on necessary materials and equipment.