This bill establishes 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, materials, supplies, and equipment purchased between December 19, 2024, and January 1, 2027, will be exempt from sales and use tax under Minnesota Statutes, chapter 297A. The tax will be collected initially but 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 refunds associated with this exemption. The effective date for this exemption is retroactive for sales and purchases made within the specified timeframe.