Watertown; refundable sales and use tax exemption provided for construction materials for certain projects.

HF 456 provides a refundable sales tax exemption for construction materials used in two specific Watertown projects: a new water tower (materials purchased April 2024-February 2026) and a wastewater treatment facility (materials purchased February 2022-July 2025). Businesses purchasing eligible materials pay the sales tax upfront but receive a refund later, with refunds unavailable before June 2025. The exemption applies retroactively to purchases made after February 2022, covering the full project timelines. This directly affects contractors and suppliers working on these municipal infrastructure projects in Watertown.