Washington county refundable exemption for construction materials provision for certain projects

This bill creates a refundable sales tax exemption for construction materials used in two specific Washington County projects: the Stafford Library Remodel and South Highway Shop. It allows contractors to pay sales tax on qualifying materials purchased between July 2026 and December 2028, then receive a refund through the state's standard process. The exemption applies retroactively to purchases made after June 30, 2026, with refunds issued after that date. The state will cover refund costs using general fund appropriations. This directly affects only the specified projects and their construction vendors.