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

The bill provides a sales and use tax exemption for materials and supplies used in constructing a Benton County government center in Foley. The exemption applies to purchases made between March 31, 2025, and January 1, 2030. The tax must be collected as if the standard rate applied and then refunded. Refunds cannot be issued until after June 30, 2025. The amount needed for refunds is appropriated from the general fund to the commissioner of revenue.

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

The bill provides a sales and use tax exemption for materials and supplies used in constructing a Benton County government center in Foley. The exemption applies to purchases made between March 31, 2025, and January 1, 2030. The tax must be collected as if the standard rate applied and then refunded. Refunds cannot be issued until after June 30, 2025. The amount needed for refunds is appropriated from the general fund to the commissioner of revenue.