This bill proposes a sales and use tax exemption for construction materials and supplies used in the development of a regional athletic facility in Brooklyn Park, Minnesota. Specifically, it establishes that materials and equipment purchased for the construction, reconstruction, upgrade, expansion, and renovation of the facility will be exempt from sales and use tax if acquired between November 30, 2025, and January 1, 2029. The bill outlines that the tax will be collected initially as if the standard rate applied, but will then 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 January 1, 2029.