This bill establishes a sales tax exemption for building materials used in the construction of the Central Maintenance Facility in Apple Valley, Minnesota. Specifically, it provides that materials, supplies, and equipment purchased for this project will be exempt from sales and use tax if acquired between February 28, 2025, and August 1, 2028. The tax will be collected initially but 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, applying to sales and purchases made after February 28, 2025, and before August 1, 2028.