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 between February 28, 2025, and August 1, 2028, will be exempt from sales and use tax. The tax will be collected initially but will be refunded in accordance with existing provisions for similar projects, with refunds not being issued before July 1, 2025.

Additionally, the bill appropriates the necessary funds from the general fund to the commissioner of revenue to cover these refunds. The effective date for this exemption is retroactive for sales and purchases made within the specified timeframe. This legislation aims to support the construction project by alleviating some of the financial burdens associated with sales tax on building materials.