The bill proposes a sales and use tax exemption for construction materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. Specifically, materials, supplies, and equipment purchased between October 31, 2025, and September 1, 2027, will be exempt from sales and use tax as outlined in Minnesota Statutes, chapter 297A. The tax will be collected initially but 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 set for sales and purchases made within the specified timeframe of October 31, 2025, to September 1, 2027.