Rochester; refundable sales and use tax exemption provided for construction materials for a water reclamation plant.

HF 349 provides a refundable sales and use tax exemption for construction materials used in a water reclamation plant in Rochester, Minnesota. The exemption applies to materials purchased between August 31, 2024, and June 1, 2026, and covers construction, reconstruction, or upgrades of the facility. Purchasers pay the tax upfront but receive a refund through the same process used for other qualifying projects under state law. This directly affects contractors and the city of Rochester by reducing costs for the water reclamation plant project during the specified timeframe.