Refundable exemption provision for certain materials and equipment used in construction of the Stearns County Justice Center

SF 1077 creates a refundable sales and use tax exemption for materials and equipment purchased between January 2025 and January 2031 used in constructing or renovating the Stearns County Justice Center's jail, law enforcement center, and judicial center. It requires tax to be collected at standard rates but then refunded through the same process as other qualifying projects, with refunds beginning no earlier than July 1, 2025. The state treasury will fund these refunds using general fund appropriations. This bill directly affects Stearns County by reducing costs for its Justice Center construction project during the specified period.