Watertown sales tax exemption for construction materials authorization

This bill exempts sales tax on construction materials for 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). Purchasers must pay the tax upfront and receive a refund through the state’s standard process, with refunds delayed until after June 30, 2025. The state appropriates funds from the general budget to cover these refunds, which apply retroactively to purchases made since February 2022. The exemption directly affects Watertown contractors, suppliers, and the city’s infrastructure projects.