Benton County government center refundable exemption for certain construction materials provision

This bill provides a refundable sales tax exemption for certain construction materials used in Benton County's new government center in Foley. It directly affects Benton County (for its government center project) and contractors/vendors selling those materials between April 2025 and December 2029. The bill requires sales tax to be collected upfront on eligible materials but then refunded to the county through the standard process used for similar projects. The exemption applies retroactively to purchases made after March 31, 2025, and expires on December 31, 2029.