Section 1. Monticello fire station. Provides a sales tax exemption for construction materials used in and equipment incorporated into the construction of a new fire station in Monticello what would include firefighting, emergency management, public safety training, and other public safety facilities. Purchases of construction materials by local governments are exempt from sales tax if purchased directly by local government as part of a non-lump sum contract. This would allow contractors to purchase construction materials regardless of the type of contract. The sales tax would be paid upfront and then refunded.

Section 2. Tax collected. Adds the exemption in section 1 to the refund provisions in current law.  

Effective retroactively for purchases made after January 1, 2019, and before January 1, 2022.