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, following the procedures outlined in Minnesota Statutes, 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 refunds associated with this exemption. The effective date of this legislation is retroactive, applying to sales and purchases made after December 31, 2024, and before July 1, 2027.