This bill proposes a sales and use tax exemption for construction materials and supplies used in the construction or renovation of a community center in the city of Dilworth. Specifically, it establishes that materials and equipment purchased for this purpose will be exempt from sales tax if acquired between January 1, 2025, and June 30, 2027. The tax will be collected initially but refunded later, following the procedures outlined in existing law, with the stipulation that the applicant for the refund must be the governmental entity overseeing the project. Refunds for eligible purchases will not be issued until after June 30, 2025.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the costs of these refunds. The effective date of this exemption is retroactive for sales and purchases made within the specified timeframe, ensuring that the financial benefits apply to eligible transactions occurring after December 31, 2024.