Albert Lea; refundable sales and use tax exemption provided for construction materials.

This bill creates a refundable sales and use tax exemption for construction materials used in wastewater treatment facility projects within the city of Albert Lea. It allows the city to collect the sales tax first and then refund it to eligible purchasers, similar to existing state mechanisms for other infrastructure projects. The funding for these refunds comes from the state's general fund, and the measure applies retroactively to purchases made during a specified period.