Martin County West Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

HF 822 provides a refundable sales and use tax exemption for construction materials used in new K-12 school buildings within Martin County West Independent School District (District No. 2448). The bill exempts materials purchased between October 1, 2025, and December 31, 2026, from Minnesota's sales and use tax, with the tax collected first and then refunded to the school district. This directly affects Martin County West ISD for its new school construction projects during this timeframe, funded through an appropriation from the general fund. The exemption applies only to materials used in new buildings, not renovations or existing facilities.