Sales and use tax exemption provided for construction materials used in a courthouse facility.

This bill exempts sales and use taxes on construction materials, supplies, and equipment used to build, remodel, expand, or improve county courthouse facilities in Minnesota. To implement this exemption, the law requires tax collectors to charge the standard sales tax first and then refund the amount, ensuring the process remains consistent with other existing tax exemptions. The changes apply to projects involving new construction as well as upgrades to existing courthouse buildings and become effective for purchases made after June 30, 2026.