Washington County; refundable sales and use tax exemption for construction materials provided.

This bill creates a refundable sales and use tax exemption for construction materials used in two specific Washington County projects: the Stafford Library Remodel and the South Highway Shop project. It directly affects contractors, suppliers, and the county purchasing these materials for the projects during the purchase period from June 30, 2026, through January 1, 2029. The key mechanism requires taxes to be collected on purchases as normal, then refunded to the county from the state's general fund, with refunds issued only after June 30, 2026. The legislation appropriates state funds to cover the refund amounts and applies retroactively to purchases made within the specified timeframe.