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

Summary

The bill creates a sales‑and‑use‑tax exemption, refundable after collection, for construction materials, supplies, and equipment used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. The exemption applies only to purchases made between April 1, 2026 and December 31, 2027. Refunds are funded from the state’s general fund and paid to the commissioner of revenue.

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