This bill proposes a sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Maple Grove Community Center. Specifically, materials and supplies purchased after March 31, 2024, and before June 1, 2029, will be exempt from sales and use tax under Minnesota Statutes, chapter 297A. The tax will be collected initially as if the standard rate applied, but it 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 for sales and purchases made within the specified timeframe, ensuring that eligible projects can benefit from the tax relief as intended.