Exempts construction materials for an ice rink in Delano from sales and use tax with a refundable provision.

The bill provides a refundable exemption from sales and use tax for materials and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling an ice rink in the city of Delano. This exemption applies to purchases made between November 30, 2023, and January 1, 2026. The tax must be collected as if the standard rate applied and then refunded. Refunds cannot be issued before June 30, 2025. The amount needed for refunds is appropriated from the general fund to the commissioner of revenue.

Exempts construction materials for an ice rink in Delano from sales and use tax with a refundable provision.

The bill provides a refundable exemption from sales and use tax for materials and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling an ice rink in the city of Delano. This exemption applies to purchases made between November 30, 2023, and January 1, 2026. The tax must be collected as if the standard rate applied and then refunded. Refunds cannot be issued before June 30, 2025. The amount needed for refunds is appropriated from the general fund to the commissioner of revenue.