This bill proposes a sales and use tax exemption specifically for construction materials used in the Maple Grove Community Center. Under the new provisions, materials and supplies purchased for construction, reconstruction, upgrade, expansion, renovation, or remodeling of the center will be exempt from sales and use tax if acquired between April 1, 2024, and May 31, 2029. The tax will initially be collected at the standard rate but will be refunded in accordance with existing laws 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, applying to sales and purchases made after March 31, 2024, and before June 1, 2029.