Refundable sales and use tax exemption provided for construction projects in the Lake Superior School District.

HF 1571 provides a refundable sales and use tax exemption for construction materials used in specific projects at Lake Superior School District (ISD 381) schools and facilities. It exempts purchases of materials for additions to Minnehaha Elementary and William Kelly Schools, improvements to Two Harbors High School and its bus garages, and athletic facility upgrades, with tax collected upfront but fully refunded later. The exemption applies to purchases made between January 1, 2023, and December 31, 2025, and refunds cannot be issued before January 1, 2026, funded from the state general fund. This directly affects the Lake Superior School District and contractors supplying materials for these listed projects.