This legislative bill, Senate File No. 70, proposes a tax exemption for construction materials and equipment used in various construction and renovation projects within the Becker Public School District in Minnesota. Specifically, it targets materials and supplies for projects at several educational and district facilities, including early childhood, primary, intermediate, middle, and high schools, as well as a transportation building and a multipurpose athletic facility.

The exemption will apply to purchases made between January 1, 2022, and December 31, 2024. Although the sales tax will initially be collected normally, it will later be refunded to those eligible, after June 30, 2025. Funds needed to cover these refunds will be taken from the state's general fund.