Plymouth; refundable exemption provided for construction materials.

HF 513 provides a refundable sales and use tax exemption for construction materials used in specific city of Plymouth projects. It covers materials purchased between January 1, 2024, and June 30, 2028, for six city center revitalization projects: a public parking ramp, Plymouth Boulevard renovation, Plymouth Ice Center expansion, regional stormwater ponding, roadway realignment, and Plymouth Community Center expansion. Businesses pay tax upfront but receive a refund through the same process used for other qualifying projects. The exemption applies retroactively to purchases made after December 31, 2023, and is funded from the state general fund.