The bill proposes a sales tax exemption for construction materials used in the development of the Civic Center Sports Complex and the VFW Memorial Arena in East Grand Forks. Specifically, it allows for a refundable exemption on materials and supplies purchased for these projects, provided the purchases occur between November 30, 2025, and December 31, 2029. The tax will be initially collected at the standard rate but will be refunded 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 set for sales and purchases made after November 30, 2025, and before December 31, 2029.