This bill proposes a sales and use tax exemption for construction materials and supplies used in the development of a community center in the city of Dilworth. Specifically, it establishes that materials and equipment purchased for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the community center will be exempt from sales and use tax, provided these purchases occur between December 31, 2024, and July 1, 2027. The tax will be collected initially but refunded later, with the stipulation that refunds will not be issued until after June 30, 2025, and must be applied for by the governmental entity overseeing the project.

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 of this legislation is retroactive, applying to sales and purchases made within the specified timeframe. This initiative aims to support the construction of community infrastructure in Dilworth by alleviating some of the financial burdens associated with sales tax on construction materials.