Exempts sales and use tax for materials and equipment for Oakdale's Police Expansion and City Hall Remodel projects.

The bill provides a sales and use tax exemption for materials and equipment used in the Police Expansion and City Hall Remodel projects in Oakdale, Minnesota. This exemption applies to purchases made between April 30, 2026, and January 1, 2029. The tax must be imposed and collected as if the standard rate applied, with refunds issued after June 30, 2026. The refunds are funded by an appropriation from the general fund to the commissioner of revenue.

Exempts sales and use tax for materials and equipment for Oakdale's Police Expansion and City Hall Remodel projects.

The bill provides a sales and use tax exemption for materials and equipment used in the Police Expansion and City Hall Remodel projects in Oakdale, Minnesota. This exemption applies to purchases made between April 30, 2026, and January 1, 2029. The tax must be imposed and collected as if the standard rate applied, with refunds issued after June 30, 2026. The refunds are funded by an appropriation from the general fund to the commissioner of revenue.