Big Lake Public School District refundable construction exemption provision and appropriation

This bill exempts sales tax on construction materials purchased for four specific Big Lake schools (Liberty Elementary, Independence Elementary, Middle School, and High School) in District 727. It applies to materials bought between January 1, 2022, and December 31, 2024, with tax collected first and then refunded through the state’s existing process. The state will fund these refunds using general fund appropriations, and the exemption applies retroactively to purchases made after December 31, 2021. The refunds cannot be issued until after June 30, 2025.