Becker; refundable tax exemption provided for construction materials.

HF 522 provides a refundable sales tax exemption for construction materials used in specific city projects in Becker, Minnesota. It exempts sales tax on materials for building or renovating Becker's city hall and police station (if not already exempt under other laws), with refunds processed like standard tax refunds. The exemption applies to purchases made between June 1, 2024, and April 30, 2025, and is retroactive to May 31, 2024. The state treasury will cover these refunds using general fund appropriations.