Exempts Benton County government center construction materials from sales and use tax from April 1, 2025, to December 31, 2029.

The bill exempts from sales and use tax materials, supplies, and equipment used in constructing a government center in Benton County, specifically in the city of Foley. This exemption applies to purchases made between April 1, 2025, and December 31, 2029. The tax must still be imposed and collected, then refunded following the same procedures as other projects. Refunds for eligible purchases cannot be issued until after June 30, 2025. The amount needed for these refunds is appropriated from the state's general fund to the commissioner of revenue.

Exempts Benton County government center construction materials from sales and use tax from April 1, 2025, to December 31, 2029.

The bill exempts from sales and use tax materials, supplies, and equipment used in constructing a government center in Benton County, specifically in the city of Foley. This exemption applies to purchases made between April 1, 2025, and December 31, 2029. The tax must still be imposed and collected, then refunded following the same procedures as other projects. Refunds for eligible purchases cannot be issued until after June 30, 2025. The amount needed for these refunds is appropriated from the state's general fund to the commissioner of revenue.