City of Cottage Grove clean water infrastructure refundable exemption for construction materials

This bill creates a refundable sales tax exemption for construction materials used in the City of Cottage Grove's TH 61/80th Street Rehabilitation Project. It applies specifically to purchases made between March 31, 2026, and January 1, 2028, covering supplies and equipment for the water infrastructure work. Under this provision, the city would initially pay the sales tax and then receive a full refund from the state's general fund. The legislation is designed to reduce the financial burden on the project by ensuring the city does not ultimately bear the cost of the tax.