This bill proposes a sales and use tax exemption for the city of Oakdale specifically for materials and supplies used in the construction of the Police Expansion and City Hall Remodel Project. The exemption applies to purchases made between May 1, 2026, and December 31, 2028. The bill stipulates that while the tax will be collected at the standard rate, it will be refunded in accordance with existing provisions for similar projects. Refunds for eligible purchases will not be issued until after June 30, 2026.

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 for sales and purchases made during the specified timeframe, ensuring that the exemption applies to qualifying transactions made after April 30, 2026.