Exempts sales and use tax for construction materials used in courthouse facilities.

The bill provides a sales and use tax exemption for construction materials used in the construction, remodeling, expansion, or improvement of a county courthouse facility. The tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded. This exemption is effective for sales and purchases made after June 30, 2026.

Exempts sales and use tax for construction materials used in courthouse facilities.

The bill provides a sales and use tax exemption for construction materials used in the construction, remodeling, expansion, or improvement of a county courthouse facility. The tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded. This exemption is effective for sales and purchases made after June 30, 2026.