Bill > SF3582

This bill provides a refundable sales and use tax exemption for construction materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of an ice rink in the city of Delano. The exemption applies to purchases made after November 30, 2023, and before January 1, 2026. The tax must be imposed and collected as if the regular sales tax rate applies, and then refunded to the purchaser. The bill also appropriates the necessary funds from the general fund to the commissioner of revenue to pay for the refunds.