Moorhead City Hall renovation project construction materials refundable exemption provision and appropriation

This bill exempts sales tax on construction materials purchased for Moorhead City Hall's renovation, covering purchases made between February 28, 2025, and June 1, 2027. It requires the state to collect the tax initially and then refund it to the buyer, with refunds processed after June 30, 2025. The state appropriates funds from the general treasury to cover these refunds, effective retroactively from the start date. This directly affects contractors and vendors supplying materials for the City Hall project, ensuring they aren't burdened by sales tax on eligible purchases.