This bill proposes a sales tax exemption for building materials and supplies used in the construction of the Central Maintenance Facility in Apple Valley, Minnesota. Specifically, it establishes that materials and equipment purchased for this project after February 28, 2025, and before August 1, 2028, will be exempt from sales and use tax. The tax will be collected initially but refunded later, following the procedures outlined in existing law for similar projects. Refunds will not be issued before July 1, 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 efforts in Apple Valley by alleviating some of the financial burdens associated with sales tax on building materials.