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 will be refunded to the governmental entity responsible for the project, following the procedures outlined in existing Minnesota statutes.

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 development of community infrastructure in Dilworth by alleviating the financial burden of sales tax on construction materials.