This legislative bill proposes a tax exemption on sales and use tax for construction materials used in specific renovation and construction projects within the Windom Independent School District in Minnesota. The projects include upgrading an outdoor athletic complex, remodeling a locker room, expanding gymnastics and wrestling spaces, and constructing a performing arts center. The exemption applies only if these materials are bought between July 1, 2024, and December 31, 2026. Taxes will initially be collected on these materials as usual, but will then be refunded according to a specific section of Minnesota law. The funds needed to cover these refunds will come from the state's general fund.