Section 1 provides a sales and use tax exemption for materials and supplies, and equipment incorporated into the construction of a new fire station, including firefighting and public safety training facilities and public safety facilities, in Inver Grove Heights. The sales tax must be collected upfront and then refunded. Effective retroactively for sales and purchases made after June 30, 2018 and before January 1, 2021.

Section 2 includes the exemption authorized in section 1 in the refund section of law.