Cottonwood County refundable exemption provision for construction materials for certain projects

This bill provides a refundable sales tax exemption for construction materials used in Cottonwood County's Public Works Maintenance Facility in Windom. It exempts materials purchased between December 20, 2024, and December 31, 2026, from Minnesota's sales tax, with the tax collected upfront and refunded later. Refunds won't be issued before July 1, 2025, and are funded through a general fund appropriation. The policy directly affects contractors and suppliers selling materials for this specific county facility during the covered period.