Exempts building materials for the Apple Valley Central Maintenance Facility project 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, renovation, or remodeling of the Central Maintenance Facility in Apple Valley. The exemption applies to purchases made between February 28, 2025, and August 1, 2028. The tax must be imposed and collected as if the applicable rate applied, then refunded. Refunds cannot be paid before July 1, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts building materials for the Apple Valley Central Maintenance Facility project 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, renovation, or remodeling of the Central Maintenance Facility in Apple Valley. The exemption applies to purchases made between February 28, 2025, and August 1, 2028. The tax must be imposed and collected as if the applicable rate applied, then refunded. Refunds cannot be paid before July 1, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.