Benton County government center refundable exemption provision for certain construction materials

SF 1306 exempts sales tax on construction materials purchased for Benton County's new government center in Foley, Minnesota. Materials bought between April 1, 2025, and December 31, 2029, qualify for a refundable tax exemption, meaning the tax is collected first and then refunded through the state's standard process. The exemption applies retroactively to purchases made after March 31, 2025, but refunds won't be issued until after June 30, 2025. This directly affects Benton County (for the project) and suppliers selling materials for the center.