Heron Lake-Okabena Independent School District sales and use tax exemption for construction materials authorization

This bill provides a refundable sales and use tax exemption for construction materials used in specific projects at the Heron Lake-Okabena Independent School District (District 330). It covers materials for projects like roof replacements, window upgrades, flooring, bathroom fixtures, and pool filter replacements purchased between May 31, 2024, and January 1, 2025. The exemption applies retroactively to qualifying purchases made after May 31, 2024, with refunds processed similarly to other tax exemptions under Minnesota law. The school district and contractors supplying materials for these listed projects directly benefit from this tax relief.