This bill provides a sales tax exemption for materials and supplies used or consumed in, and equipment incorporated into, the construction, remodeling, expansion, or improvement of an ice arena or other buildings or facilities owned and operated by the city of Plymouth. "Facilities" is defined to include municipal streets and facilities associated with streets including, but not limited to, lighting, curbs, gutters, and sidewalks. The maximum amount that may be refunded is $2.5 million. Current law refund provisions apply to the proposed exemption. Effective for sales and purchases made after January 1, 2015.
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