Exempts clean water infrastructure construction materials in Brooklyn Park from sales and use tax with a refund provision.

The bill provides a sales and use tax exemption for materials and supplies used in constructing clean water infrastructure in Brooklyn Park, specifically for a water storage facility supporting the city's biotech innovation district. The exemption applies to purchases made between November 30, 2025, and January 1, 2029. The tax is imposed and collected as if the standard rate applied, then refunded. The necessary funds for refunds are appropriated from the general fund to the commissioner of revenue.

Exempts clean water infrastructure construction materials in Brooklyn Park from sales and use tax with a refund provision.

The bill provides a sales and use tax exemption for materials and supplies used in constructing clean water infrastructure in Brooklyn Park, specifically for a water storage facility supporting the city's biotech innovation district. The exemption applies to purchases made between November 30, 2025, and January 1, 2029. The tax is imposed and collected as if the standard rate applied, then refunded. The necessary funds for refunds are appropriated from the general fund to the commissioner of revenue.