This bill proposes a sales tax exemption for building materials and supplies used in the construction of the Central Maintenance Facility in Apple Valley, Minnesota. Specifically, it allows for a refundable exemption on materials purchased between February 28, 2025, and August 1, 2028. The tax will be collected initially but refunded later, following the procedures outlined in existing law for similar projects. Refunds will not be issued before July 1, 2025.

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