Hills-Beaver Creek Independent School District sales and use tax exemption for construction materials

SF 157 exempts sales and use tax on construction materials for specific projects in Hills-Beaver Creek Independent School District (District 671). It covers a new elementary school, gym repairs, locker rooms, a vehicle garage, and a bus garage building, applying to materials purchased between March 2024 and January 2026. The tax is collected initially but then refunded to the school district through the same process used for other qualifying projects under Minnesota law. This exemption applies retroactively to purchases made after February 29, 2024.