Cottage Grove; refundable exemption provided for construction material for clean water infrastructure.

Summary

The bill creates a sales‑and‑use tax exemption, refundable to the state, for construction materials, supplies, and equipment used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. The exemption applies to purchases made after March 31 2026 and before January 1 2028, with refunds funded from the general fund to the commissioner of revenue. It is intended to reduce costs for the city’s clean‑water infrastructure work.

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