This bill establishes a sales and use tax exemption for construction materials and supplies used in the construction of a new city hall in Columbia Heights. Specifically, it provides that materials and equipment purchased for this purpose will be exempt from sales tax if acquired between August 31, 2021, and April 1, 2024. The tax will be collected initially but refunded later, following the procedures outlined in existing Minnesota statutes. Refunds for eligible purchases will not be issued until after June 30, 2025, and claims for refunds can be filed until December 31, 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 of this exemption is retroactive, applying to sales and purchases made after August 31, 2021, and before April 1, 2024.