Ramsey; sales and use tax exemption for construction materials modified.

HF 2638 extends a sales and use tax exemption for construction materials used in specific water infrastructure projects in Ramsey, Minnesota. It modifies an existing law to allow tax-free purchases of materials for new water treatment plants and trunk water main improvements, covering purchases made after December 31, 2022, and before July 1, 2027. The bill also specifies that refunds for eligible purchases must be issued after June 30, 2023, and before July 1, 2027, with the exemption applying retroactively to qualifying purchases. This directly affects construction companies buying materials for these projects and the city of Ramsey's water infrastructure development.