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 project between December 31, 2024, and January 1, 2029, 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 later, following the procedures set forth in Minnesota Statutes, section 297A.75, subdivision 1, clause (17). 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 refunds associated with this exemption. The effective date of this legislation is retroactive for sales and purchases made within the specified timeframe, ensuring that the tax benefits apply to eligible transactions occurring after December 31, 2024, and before January 1, 2029.