Exempts Benton County from sales and use tax on construction materials for a government center.

The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in constructing a government center in Benton County. The exemption applies to purchases made between March 31, 2025, and January 1, 2030. The tax is imposed and collected as if the standard rate applied, with refunds issued after June 30, 2025. The refunds are funded from the general fund.

Exempts Benton County from sales and use tax on construction materials for a government center.

The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in constructing a government center in Benton County. The exemption applies to purchases made between March 31, 2025, and January 1, 2030. The tax is imposed and collected as if the standard rate applied, with refunds issued after June 30, 2025. The refunds are funded from the general fund.