Refundable sales and use tax exemption provided for construction materials for a Benton County government center.

HF 471 provides a refundable sales and use tax exemption for construction materials purchased between April 1, 2025, and December 31, 2029, used in building Benton County's new government center in Foley. It directly affects Benton County (for its government center construction) and construction suppliers selling materials to the county during that period. The bill requires the county to pay tax upfront on qualifying materials but then receive a full refund through the state's standard refund process, with refunds delayed until after June 30, 2025. The exemption applies to materials incorporated into the building under Minnesota Statutes, chapter 297A, and is effective retroactively from April 1, 2025.