This bill proposes a sales and use tax exemption for construction materials and supplies used in the construction and renovation of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. Specifically, it establishes that materials and equipment purchased for this project after October 31, 2025, and before September 1, 2027, will be exempt from sales and use tax as outlined in Minnesota Statutes, chapter 297A. The bill also stipulates that the tax will be collected initially but refunded in accordance with existing provisions for similar projects.

Additionally, the bill includes an appropriation clause, ensuring that the necessary funds to cover these tax refunds will be allocated from the general fund to the commissioner of revenue. The effective date for this exemption is set for sales and purchases made within the specified timeframe of October 31, 2025, to September 1, 2027.