Cottage Grove; refundable exemption provided for construction material for clean water infrastructure.

This bill creates a refundable sales tax exemption for construction materials used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. It applies to purchases made between March 31, 2026, and January 1, 2028, allowing the city to buy supplies for this specific road repair without paying sales tax upfront. The state will collect the tax normally and then reimburse the city from the general fund, ensuring the project does not face a cash flow burden. This measure directly affects the City of Cottage Grove by reducing its costs for a planned infrastructure improvement.