Burnsville; refundable sales and use tax exemption provided for construction materials for a city hall.

HF 159 provides a refundable sales and use tax exemption for construction materials used in building Burnsville's new city hall. It exempts materials purchased between January 1, 2025, and December 31, 2028, from Minnesota's sales tax, with the city reimbursed for taxes paid upfront. Refunds are processed after June 30, 2025, funded from the state general fund. The exemption applies retroactively to purchases made after December 31, 2024, directly benefiting Burnsville for its new municipal building project.