Section 1 provides a sales and use tax exemption for materials and supplies, and equipment incorporated into the construction, remodeling, expansion, or improvement of a fire station, police station, and related facilities in Minnetonka. “Related facilities” includes access roads, lighting, sidewalks, and utility components on or adjacent to the fire station or police station property that are necessary for safe access to and use of the stations. Sales tax on qualifying purchases must be paid upfront and then refunded. The total amount of refunds issued must not exceed $850,000. Effective for sales and purchases made after the day following final enactment and before January 1, 2021.

Sections 2, 3, and 4 include the exemption authorized in section 1 in the sales tax refund sections of law. Effective the day following final enactment.