Maple Grove; refundable sales and use tax exemption provided for construction materials.

HF 1127 exempts sales and use tax on construction materials purchased for the Maple Grove Community Center. It applies to materials bought between April 1, 2024, and June 1, 2029, covering construction, renovation, or remodeling of the facility. The tax is collected normally but then refunded through the same process used for other qualifying projects under Minnesota law. This directly benefits Maple Grove by reducing costs for the community center project. The exemption is retroactive to March 31, 2024.