This bill proposes a sales and use tax exemption for construction materials used in the renovation of Moorhead City Hall. Specifically, it establishes that materials, supplies, and equipment purchased for the project after February 28, 2025, and before June 1, 2027, will be exempt from sales and use tax as imposed under Minnesota Statutes, chapter 297A. The tax will initially be collected but will be refunded in accordance with existing provisions for similar projects, with refunds for eligible purchases not being issued until after June 30, 2025.

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 of this legislation is retroactive for sales and purchases made within the specified timeframe, ensuring that the tax benefits apply to all qualifying transactions during that period.