East Grand Forks; refundable sales and use tax exemption for construction materials provided.

HF 2658 creates a refundable sales and use tax exemption for construction materials used in two specific East Grand Forks projects: the Civic Center Sports Complex and the VFW Memorial Arena. Businesses purchasing qualifying materials for these projects between November 30, 2025, and December 31, 2029, will pay the tax upfront but receive a full refund. The exemption applies to materials used in construction, reconstruction, expansion, or renovation of these facilities. Funding for the refunds comes from the state general fund, as specified in the bill.