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

The bill provides a refundable exemption from sales and use tax for construction materials used in certain projects in the Windom Independent School District. The exemption applies to materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of an outdoor athletic complex, locker room, gymnastics and wrestling space, and a performing arts center. The tax exemption is effective retroactively for purchases made between June 30, 2024, and January 1, 2027.

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

The bill provides a refundable exemption from sales and use tax for construction materials used in certain projects in the Windom Independent School District. The exemption applies to materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of an outdoor athletic complex, locker room, gymnastics and wrestling space, and a performing arts center. The tax exemption is effective retroactively for purchases made between June 30, 2024, and January 1, 2027.