This legislative bill proposes a tax exemption for construction materials and supplies, and equipment used in construction and renovation projects at various schools within the Big Lake Public School District in Minnesota. These items purchased between January 1, 2022, and December 31, 2024, will be exempt from state sales and use taxes. Although the tax will initially be collected, it will be refunded later, with refunds starting to be issued after June 30, 2025. The costs of these refunds will be covered by money allocated from the state's general fund.