This bill proposes a sales tax exemption for construction materials used in specific projects within the Aitkin Public School District. The exemption applies to materials and supplies purchased for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a prekindergarten through grade 6 elementary school, a bus transportation facility, a community wellness center, and a high school. The exemption is valid for purchases made between May 31, 2025, and January 1, 2028. The tax will be collected initially but refunded later, following the procedures outlined in existing Minnesota statutes, with refunds not issued until after June 30, 2025.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the costs of these refunds. The effective date for this legislation is set for sales and purchases made after May 31, 2025, and before January 1, 2028.