This bill establishes a sales and use tax exemption for construction materials and supplies used in specific projects in Washington County, namely the Stafford Library Remodel and the South Highway Shop project. The exemption applies to materials purchased between June 30, 2026, and January 1, 2029. The tax will be collected initially at the standard rate, as outlined in Minnesota Statutes, and then refunded in accordance with existing provisions for similar projects.

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 for this legislation is retroactive, applying to sales and purchases made after June 30, 2026, and before January 1, 2029.