This bill establishes a sales tax exemption for construction materials used in specific projects in East Grand Forks, namely the Civic Center Sports Complex and the VFW Memorial Arena. The exemption applies to materials and supplies purchased between November 30, 2025, and December 31, 2029. The bill stipulates that while the sales tax will initially be imposed at the standard rate, it 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.