This bill proposes a sales and use tax exemption for construction materials used in the construction of a new city hall in Burnsville, Minnesota. Specifically, it establishes that materials, supplies, and equipment purchased for this purpose will be exempt from sales and use tax if acquired between January 1, 2025, and December 31, 2028. The tax will initially be collected at the standard rate, as outlined in Minnesota Statutes, and then refunded in accordance with existing provisions for similar projects. Refunds for eligible purchases will not be issued until after June 30, 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 for sales and purchases made after December 31, 2024, and before January 1, 2029. This legislative measure aims to support the construction of the city hall by alleviating some of the financial burdens associated with sales tax on construction materials.