Big Lake Public School District refundable construction exemption provided.

HF 521 provides a refundable sales tax exemption for construction materials used at Big Lake Public School District's four schools (Liberty Elementary, Independence Elementary, Middle School, and High School) for projects completed between January 2022 and December 2024. Schools must pay the standard sales tax upfront on eligible materials purchased during this period, but will receive a full refund from the state treasury after June 30, 2025. The exemption applies to materials used in construction or renovation projects and covers purchases made after December 31, 2021, but before January 1, 2025. Funds for these refunds are appropriated from the state general fund. This bill directly benefits Big Lake Independent School District No. 727 by reducing construction costs for its schools.