Independent School District No. 186, Pequot Lakes; refundable sales and use tax exemption provided for construction projects.

HF 2826 provides a refundable sales tax exemption for construction materials used in specific projects at Pequot Lakes schools. It directly affects Independent School District No. 186 by exempting sales tax on materials purchased between 2026 and 2036 for additions/renovations at Eagle View Elementary, Pequot Lakes Middle School, Pequot Lakes High School, and outdoor facilities. The bill requires sellers to collect the tax initially but then refund it to the school district, funded from the state general fund. This exemption applies only to projects meeting the specified criteria within the defined timeframe.