Exempts sales and use tax for construction materials for a Rochester water reclamation plant.

The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling a water reclamation plant in Rochester. This exemption applies to purchases made between August 31, 2024, and June 1, 2026. The tax must be imposed and collected as if the standard rate applied, then refunded.

Exempts sales and use tax for construction materials for a Rochester water reclamation plant.

The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling a water reclamation plant in Rochester. This exemption applies to purchases made between August 31, 2024, and June 1, 2026. The tax must be imposed and collected as if the standard rate applied, then refunded.