Exempts construction materials for a regional athletic facility in Brooklyn Park from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, and renovation of a regional athletic facility in Brooklyn Park. The exemption applies to purchases made between November 30, 2025, and January 1, 2029. The tax must be imposed and collected as if the applicable rate applied, then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts construction materials for a regional athletic facility in Brooklyn Park from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, and renovation of a regional athletic facility in Brooklyn Park. The exemption applies to purchases made between November 30, 2025, and January 1, 2029. The tax must be imposed and collected as if the applicable rate applied, then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.