This bill proposes a sales and use tax exemption for construction materials and supplies used in the development of a new public safety training facility in the city of Lakeville. Specifically, it establishes that materials and equipment purchased for this purpose will be exempt from sales tax if acquired between February 28, 2025, and September 1, 2026. The tax will initially be collected at the standard rate, but eligible purchasers will receive a refund in accordance with existing provisions for similar projects.

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 for this exemption is retroactive, applying to sales and purchases made after February 28, 2025, and before September 1, 2026.