Refundable exemption for certain items and services purchased to repair property damage caused by natural disasters creation

This bill creates a refundable sales tax exemption for specific items and services used to repair property damaged by natural disasters in Minnesota. It covers repairs like replacing windows, doors, roofing materials, generators, debris removal, and sandbagging equipment, but only when a federal or local official declares a natural disaster and purchases occur within two years of that declaration. Tax collected on these items is refunded through the existing tax process, as if the standard sales tax rate applied initially. The exemption applies retroactively to purchases made after May 31, 2025, directly benefiting homeowners and businesses recovering from qualifying disasters.