City of Ely certain projects construction materials refundable exemption provision and appropriation

This bill creates a refundable sales tax exemption for construction materials purchased for the Wilderness Escape workforce housing project in Ely, Minnesota. It applies to materials bought between April 30, 2026 and January 1, 2028, allowing the project owner to receive a refund of taxes paid on eligible items. The legislation includes specific procedures for applying for refunds and requires contractors to provide documentation of taxes paid on exempt items. Funding for these refunds is appropriated to the state commissioner of revenue.