Refundable exemption provision for certain construction materials purchased for Browerville Public Schools

This bill provides a refundable sales tax exemption for construction materials purchased by Browerville Public Schools (ISD 787) for specific projects. It covers renovations to the main school building and construction of a new gymnasium, classrooms, locker rooms, and related facilities, with materials bought between December 2023 and January 2026. The tax is collected normally but then refunded by the commissioner of revenue, with refunds delayed until after June 30, 2025. The exemption applies retroactively to eligible purchases made after December 31, 2023.