City of Oakdale certain government facilities construction sales and use tax exemption

This bill grants the City of Oakdale a refundable sales and use tax exemption for materials and equipment used in its Police Expansion and City Hall Remodel Project. Purchases made between April 30, 2026, and January 1, 2029, will initially be taxed as usual, but the city will receive a refund of those taxes from the state's general fund. The legislation requires that refunds for these eligible purchases cannot be issued until after June 30, 2026, and it appropriates state funds to cover the cost of these refunds.