Edgerton Public School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

HF 872 provides a refundable sales and use tax exemption for construction materials used in specific projects at Edgerton Public School District (District No. 581). The bill exempts materials purchased between January 1, 2024, and December 31, 2025, for projects including new preschool classrooms, a music room, band room, gymnasium, locker rooms with storm shelters, and office renovations. The state will refund the tax paid by the school district through the commissioner of revenue, using funds from the general fund. This exemption applies retroactively to purchases made after December 31, 2023.