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

HF 1227 provides a refundable sales and use tax exemption for construction materials used in a new public safety training facility in Lakeville. The exemption applies to materials purchased between February 28, 2025, and September 1, 2026, with taxes paid upfront but refunded later through the state's general fund. Businesses selling these materials to the Lakeville project will collect the tax initially but receive a refund under the same process used for similar projects. The law takes effect retroactively for eligible purchases made after February 28, 2025.