City of Brooklyn Park regional athletic facility construction materials refundable exemption provision and appropriation

This bill provides a refundable sales tax exemption for construction materials used in a regional athletic facility in Brooklyn Park, Minnesota. It exempts materials purchased between November 30, 2025, and January 1, 2029, from state sales tax, with the tax collected and then refunded through the state's general fund. The exemption applies to materials for construction, reconstruction, upgrades, expansion, or renovation of the facility. The bill also appropriates funds from the general fund to cover these refunds.