Provides a refundable sales and use tax exemption for construction materials for Big Lake Public School District.

The bill provides a refundable sales and use tax exemption for materials and supplies used in construction and renovation projects for Big Lake Liberty Elementary School, Big Lake Independence Elementary School, Big Lake Middle School, and Big Lake High School in Independent School District No. 727, Big Lake. The exemption applies to purchases made after December 31, 2021, and before January 1, 2025. Refunds for eligible purchases must not be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Provides a refundable sales and use tax exemption for construction materials for Big Lake Public School District.

The bill provides a refundable sales and use tax exemption for materials and supplies used in construction and renovation projects for Big Lake Liberty Elementary School, Big Lake Independence Elementary School, Big Lake Middle School, and Big Lake High School in Independent School District No. 727, Big Lake. The exemption applies to purchases made after December 31, 2021, and before January 1, 2025. Refunds for eligible purchases must not be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.