City of Becker refundable exemption for certain construction materials provision and appropriation

This bill creates a refundable sales tax exemption for construction materials used in specific city projects in Becker, Minnesota. It covers materials for city hall and police station construction (where not already exempt), effective retroactively from June 1, 2024, through April 30, 2025. The city pays the sales tax upfront but receives a refund from the state's general fund, following the same process as other qualifying projects. This directly affects the City of Becker by reducing upfront costs for these public building projects.