Refundable sales and use tax exemption provided for materials and equipment used in the construction of the Stearns County Justice Center.

This bill creates a refundable sales and use tax exemption for materials and equipment used in constructing Stearns County's new justice center (including jail, law enforcement, and judicial facilities). Contractors and vendors selling these materials to the project will pay the tax upfront but receive a full refund from the state. The exemption applies only to purchases made between January 1, 2025, and January 1, 2031, and covers all construction phases like building, renovation, or expansion. Stearns County and its contractors directly benefit from this tax relief.