Construction materials used in Itasca County refundable sales and use tax exemption authorization

This bill creates a refundable sales and use tax exemption for construction materials used on Itasca County's government center projects. It applies to materials purchased between May 1, 2021, and December 31, 2024, for construction, renovation, or remodeling of the county's government facility. Taxpayers pay the tax upfront but receive a refund through the standard process for such projects, with claims due by January 1, 2026. The exemption is retroactive to May 2021 and funded from the state general fund.