Independent School District No. 186, Pequot Lakes construction projects refundable exemption provision and appropriation

This bill provides a refundable sales tax exemption for construction materials used in specific school projects within Independent School District No. 186 (Pequot Lakes). It directly affects the district by allowing refunds for sales tax paid on materials for additions to Eagle View Elementary, Pequot Lakes Middle, Pequot Lakes High, and outdoor facility improvements. Purchases made between January 1, 2026, and December 31, 2036, qualify for this exemption, with the state refunding the tax using general fund appropriations. The exemption applies only to materials purchased after 2025 and before 2037, following the refund process outlined in existing tax law.