1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a refundable exemption for 
1.3 	construction materials for a community center in the city of Dilworth.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CITY OF DILWORTH; SALES TAX EXEMPTION FOR 
1.6 	CONSTRUCTION MATERIALS.
 1.7 		Subdivision 1.Exemption; refund. (a) Materials and supplies used or consumed in and 
1.8 	equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, 
1.9 	or remodeling of a community center in the city of Dilworth are exempt from sales and use 
1.10 	tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and 
1.11 	equipment are purchased after December 31, 2024, and before July 1, 2027.
1.12 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
1.13 	297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided 
1.14 	for projects under Minnesota Statutes, section 297A.75, except that the applicant must be 
1.15 	the governmental entity that owns or contracts for the project. Refunds for eligible purchases 
1.16 	must not be issued until after June 30, 2025.
1.17 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
1.18 	is appropriated from the general fund to the commissioner of revenue.

1.19 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
1.20 	made after December 31, 2024, and before July 1, 2027.