Monticello; refundable sales and use tax exemption provided for construction materials for a water treatment facility.

HF 2132 provides Monticello with a refundable sales and use tax exemption for construction materials used in building a new water treatment facility. The exemption applies to materials purchased between September 1, 2025, and December 31, 2029, and requires the city to pay tax upfront before receiving a refund from the state. The bill specifies that the exemption covers materials for the facility itself and associated water utility infrastructure, with refunds funded from the state general fund. This policy directly affects Monticello’s costs for constructing its water treatment facility during the specified period.