Exempts sales and use tax for construction materials used in specific projects in Heron Lake-Okabena Independent School District.

The bill provides a refundable exemption from sales and use tax for construction materials used in certain projects within the Heron Lake-Okabena Independent School District. These projects include roof replacement, concrete work, tuckpointing, windows, flooring, bus garage doors, Heron Lake doors, bathroom fixtures and upgrades, and pool filter replacement. The tax exemption applies retroactively for purchases made between May 31, 2024, and January 1, 2025. The tax must be imposed and collected as if the standard rate applied, then refunded.

Exempts sales and use tax for construction materials used in specific projects in Heron Lake-Okabena Independent School District.

The bill provides a refundable exemption from sales and use tax for construction materials used in certain projects within the Heron Lake-Okabena Independent School District. These projects include roof replacement, concrete work, tuckpointing, windows, flooring, bus garage doors, Heron Lake doors, bathroom fixtures and upgrades, and pool filter replacement. The tax exemption applies retroactively for purchases made between May 31, 2024, and January 1, 2025. The tax must be imposed and collected as if the standard rate applied, then refunded.