The 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, but eligible purchasers will receive a refund in accordance with existing provisions for similar projects, with refunds not 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 within the specified timeframe. This legislation aims to support the construction of the city hall by alleviating some of the financial burdens associated with sales tax on construction materials.