This bill proposes a sales and use tax exemption for building materials and supplies used in the construction of the Central Maintenance Facility in Apple Valley, Minnesota. Specifically, it allows for a refundable exemption on materials purchased between February 28, 2025, and August 1, 2028. The tax will be collected initially but refunded later, following the procedures outlined in existing Minnesota tax 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 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.