City of Burnsville city hall construction materials refundable tax exemption provision and appropriation

This bill provides a refundable sales tax exemption for construction materials used in building Burnsville's new city hall. It covers materials purchased between January 1, 2025, and December 31, 2028, and applies to all construction activities (new build, renovation, etc.). The city will pay sales tax upfront but receive a refund through the state's standard process, with refunds starting after June 30, 2025. The state appropriates funds from the general revenue fund to cover these refunds, effective retroactively for purchases made after December 31, 2024. This directly benefits Burnsville and contractors supplying materials for the city hall project.