Woodbury; refundable sales and use tax exemption provided for construction materials for certain projects.

HF 1529 provides a refundable sales and use tax exemption for construction materials used in specific water infrastructure projects in Woodbury, Minnesota. The bill exempts materials for water treatment facilities, water towers, pipelines, and related improvements from state sales tax, with the tax collected upfront and refunded later. Purchases made between February 2024 and December 2028 qualify, and refunds are processed through the state revenue system following existing procedures. This directly benefits Woodbury for its water infrastructure projects and contractors purchasing qualifying materials during the specified period.