Olmsted County refundable exemption provision for certain construction materials for a regional exhibition center

This bill provides a refundable sales tax exemption for construction materials used in building a regional exhibition center at Graham Park in Olmsted County. It applies to materials purchased between January 1, 2025, and December 31, 2027, meaning businesses pay the tax upfront but receive it back as a refund. The exemption covers materials used in construction, renovation, or expansion of the center, with refunds funded from the state general fund. The policy change directly affects the project developers and Olmsted County by reducing upfront construction costs for this specific facility.