Exempts sales and use tax for construction materials in Windom Independent School District projects.

The bill provides a refundable sales and use tax exemption for construction materials used in specific projects within the Windom Independent School District. These projects include an outdoor athletic complex, locker room remodel, gymnastics and wrestling space, and a performing arts center. The exemption applies to materials, supplies, and equipment purchased between June 30, 2024, and January 1, 2027. The tax must be imposed and collected as if the standard rate applied and then refunded.

Exempts sales and use tax for construction materials in Windom Independent School District projects.

The bill provides a refundable sales and use tax exemption for construction materials used in specific projects within the Windom Independent School District. These projects include an outdoor athletic complex, locker room remodel, gymnastics and wrestling space, and a performing arts center. The exemption applies to materials, supplies, and equipment purchased between June 30, 2024, and January 1, 2027. The tax must be imposed and collected as if the standard rate applied and then refunded.