Apple Valley; refundable sales and use tax exemption provided for building materials for the Central Maintenance Facility project, and money appropriated.

This bill provides a refundable sales and use tax exemption for building materials used in Apple Valley's Central Maintenance Facility project. It exempts purchases made between February 28, 2025, and August 1, 2028, from state sales tax, with taxes collected first and then refunded per standard procedures. The state will appropriate funds from the general revenue fund to cover these refunds, which cannot be paid before July 1, 2025. The exemption applies retroactively to eligible purchases starting February 28, 2025.