This bill proposes a sales tax exemption for construction materials used in the development of a regional athletic facility in Brooklyn Park, Minnesota. Specifically, it establishes that materials, supplies, and equipment purchased for the construction, reconstruction, upgrade, expansion, and renovation of the facility will be exempt from sales and use tax, provided these purchases occur between November 30, 2025, and January 1, 2029. The bill outlines that the tax will be initially imposed and collected, but then refunded in accordance with existing provisions for similar projects.

Additionally, the bill includes an appropriation clause, ensuring that the necessary funds to cover these tax refunds will be allocated from the general fund to the commissioner of revenue. The effective date for this exemption is set for sales and purchases made after November 30, 2025, and before January 1, 2029.