Exempts construction materials for Stafford Library and South Highway Shop projects in Washington County from sales and use tax.

The bill exempts sales and use tax for materials, supplies, and equipment used in the construction, reconstruction, renovation, or remodeling of the Stafford Library and South Highway Shop projects in Washington County. This exemption applies to purchases made between June 30, 2026, and January 1, 2029. The tax is imposed and collected as if the standard rate applied, then refunded. Refunds for eligible purchases are not issued until after June 30, 2026. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts construction materials for Stafford Library and South Highway Shop projects in Washington County from sales and use tax.

The bill exempts sales and use tax for materials, supplies, and equipment used in the construction, reconstruction, renovation, or remodeling of the Stafford Library and South Highway Shop projects in Washington County. This exemption applies to purchases made between June 30, 2026, and January 1, 2029. The tax is imposed and collected as if the standard rate applied, then refunded. Refunds for eligible purchases are not issued until after June 30, 2026. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.