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

HF 890 provides a refundable sales tax exemption for construction materials used in four specific projects at Windom Independent School District: an outdoor athletic complex, locker room remodel, gymnastics/wrestling space, and performing arts center. The exemption applies to materials purchased between July 1, 2024, and December 31, 2026, meaning contractors pay the tax upfront but receive a refund from the state. Funds for these refunds come from the state general fund, administered through the commissioner of revenue. The exemption is retroactive to purchases made after June 30, 2024.