Construction materials used in certain projects in the city of Ramsey sales and use tax exemption modification

This bill modifies Minnesota's sales tax exemption for construction materials used specifically in new water treatment plants and trunk water main projects in the city of Ramsey. It exempts these materials from sales tax if purchased between January 1, 2023, and June 30, 2027, with refunds processed retroactively from December 31, 2022. The exemption applies directly to contractors and suppliers working on eligible water infrastructure projects within Ramsey. Purchases made during this period qualify for tax refunds under existing procedures for similar projects. The law applies only to Ramsey's water infrastructure, not general construction.