Rochester refundable exemption provision for construction materials for a water reclamation plant

This bill provides a refundable sales tax exemption for construction materials used in Rochester's water reclamation plant. It applies to materials purchased between September 1, 2024, and June 1, 2026, covering construction, upgrades, or renovations of the facility. The tax is collected initially but then refunded through the same process used for other eligible projects under Minnesota law. The exemption is retroactive to August 31, 2024, and funds for refunds come from the state general fund.