Cottonwood County; refundable sales and use tax exemption provided for construction materials.

HF 1924 exempts sales and use tax on construction materials purchased for Cottonwood County's Public Works Maintenance Facility in Windom, effective retroactively from December 20, 2024, through December 31, 2026. Purchasers pay the tax upfront but receive a full refund from the state's general fund, with refunds delayed until after June 30, 2025. This directly affects Cottonwood County for this specific project by reducing construction costs.