Maple Grove refundable exemption provision for construction materials

This bill creates a refundable sales tax exemption for construction materials used in the Maple Grove Community Center project. It applies to materials purchased between April 1, 2024, and June 1, 2029, covering construction, renovation, or expansion work. The city will pay sales tax upfront but receive a refund from the state treasury, mirroring existing refund processes for similar projects. The exemption directly affects Maple Grove for its community center improvements and takes effect retroactively from March 31, 2024.