This bill proposes a sales and use tax exemption for certain construction materials purchased for projects in the city of Becker. Specifically, it allows for a refundable exemption on materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a city hall and a police station, provided these materials are purchased between June 1, 2024, and April 30, 2025. The tax will be collected as if the standard rate applied, but will then 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 for this exemption is retroactive, applying to sales and purchases made after May 31, 2024, and before May 1, 2025.