This bill proposes a sales and use tax exemption for certain construction materials purchased for projects in the city of Becker. Specifically, it provides a refundable exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a city hall and, to a limited extent, a police station. The exemption applies to purchases made between June 1, 2024, and April 30, 2025. The tax will be collected as if the standard rate applied, but it will be refunded in accordance with existing provisions for similar projects.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds associated with this exemption. The effective date of this legislation is retroactive for sales and purchases made within the specified timeframe.