Courthouse facility construction materials tax exemption provision

This bill creates a sales tax exemption for construction materials and equipment used to build, remodel, expand, or improve county courthouse facilities in Minnesota. The exemption applies to materials and supplies consumed during construction projects and equipment permanently incorporated into the courthouse buildings. Under the bill, sales tax would still be collected at the standard rate but would be refunded to the buyer, similar to how other exempt construction projects are currently handled. The changes take effect for purchases made after June 30, 2026, and align courthouse construction with existing tax exemptions for other public and essential facility projects.