Adrian Independent School District refundable sales and use tax exemption authorization

This bill authorizes a refundable sales and use tax exemption for construction materials used in specific projects at Adrian Independent School District (No. 511). It covers roofing for secondary and elementary buildings, playground remodeling, retaining walls, and general maintenance (including bathroom/locker room remodels and window replacements) when materials are purchased between April 1, 2024, and September 1, 2025. Schools pay the tax upfront but receive a refund through the same process as other qualifying projects under Minnesota law. The exemption applies retroactively to purchases made after April 1, 2024, and is funded from the state general fund.