This bill proposes a sales and use tax exemption specifically for construction materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Maple Grove Community Center. The exemption applies to materials purchased between April 1, 2024, and May 31, 2029. The tax will be collected initially as if the standard rate applied, but it will be refunded in accordance with existing provisions for similar projects.

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 for this exemption is retroactive, covering sales and purchases made after March 31, 2024, and before June 1, 2029.