This legislative bill aims to provide a sales and use tax exemption for materials, supplies, and equipment used in constructing school buildings and athletic fields within the Russell Tyler Ruthton Independent School District in Minnesota. The exemption covers purchases made from January 1, 2020, through December 31, 2023. Taxes paid on these items will be collected normally but can be refunded. Additionally, the bill specifies that the funds needed to cover these tax refunds will come from the state’s general fund.