Windom Independent School District sales and use tax exemption for construction materials authorization

SF 155 exempts sales tax on construction materials for four specific projects at Windom Independent School District: an outdoor athletic complex, locker room remodel, gymnastics/wrestling space, and performing arts center. The tax exemption applies to materials purchased between July 1, 2024, and December 31, 2026, with refunds processed like other school construction exemptions under Minnesota law. Schools must pay the sales tax upfront but will receive a refund from the state treasury. This policy directly affects Windom ISD's construction costs for these projects, providing financial relief for capital improvements. The exemption is retroactive to purchases made after June 30, 2024.