Redwood Independent School District refundable exemption for construction material provision for certain projects

This bill provides a refundable sales tax exemption for construction materials used at Redwood Valley Elementary School in Redwood Falls, Minnesota (Independent School District No. 2897). It covers materials purchased between March 11, 2024, and September 9, 2026, for construction, renovation, or expansion projects at that specific school. The school district pays the sales tax upfront but receives a full refund from the state treasury, effectively eliminating the tax burden for these purchases. The exemption applies to materials used in the school's physical improvements during the specified timeframe.