This bill proposes a sales and use tax exemption for construction materials used in the Maple Grove Community Center. Specifically, it establishes that materials, supplies, and equipment purchased for construction activities related to the center will be exempt from sales and use tax if acquired between April 1, 2024, and May 31, 2029. The bill outlines that the tax will be collected initially but 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 of this exemption is retroactive for sales and purchases made within the specified timeframe.