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

HF 353 provides a refundable sales and use tax exemption for construction materials used in Itasca County's government center projects. It allows businesses to pay tax upfront on eligible materials purchased between May 1, 2021, and December 31, 2024, then get the tax refunded later. The refund process follows existing procedures for similar projects, with claims accepted until January 1, 2026, and payments beginning July 1, 2025. This directly affects Itasca County for its government center construction, reconstruction, or renovation work during the specified period. The bill is funded through the state general fund.