This bill proposes a sales and use tax exemption for construction materials and supplies used in the construction of the Cottonwood County Public Works Maintenance Facility in Windom. Specifically, it allows for a refundable exemption on materials purchased between December 19, 2024, and January 1, 2027. The tax will be collected initially as if the standard rate applied, but it will be refunded in accordance with existing provisions for similar projects, with refunds 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 costs of these refunds. The effective date of 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 tax burdens associated with purchasing necessary materials.