Refundable sales and use tax exemption provided for construction materials used in the Moorhead City Hall renovation project.

HF 2054 provides a refundable sales tax exemption for construction materials purchased specifically for the Moorhead City Hall renovation project. It allows Moorhead City to pay sales tax on eligible materials upfront and then receive a refund, covering purchases made between March 1, 2025, and June 1, 2027. The exemption applies only to materials used in the City Hall renovation, not general city projects, and refunds must be processed after June 30, 2025. The bill retroactively covers purchases made after February 28, 2025, with funding coming from the state general fund.