Ellsworth Independent School District sales and use tax exemption for construction materials authorization

SF 158 exempts Ellsworth Independent School District (ISD #514) from sales and use tax on construction materials purchased between January 1, 2025, and September 30, 2025, for specific projects including boiler replacement, window repairs, roof replacements, HVAC system upgrades, electrical work, tuckpointing, and bus garage renovations. The tax is collected upfront but fully refunded through the state's standard process, as outlined in Minnesota Statutes section 297A.75. This directly reduces construction costs for the school district on these defined projects. The exemption applies retroactively to purchases made after December 31, 2024.