Minnesota HF1248 modifies sales and use tax exemptions for construction materials used by certain contractors.

Minnesota HF1248 modifies sales and use tax exemption provisions for construction materials purchased by contractors. It exempts building materials for specific entities, including school districts, local governments, and hospitals. The bill also adds a refund provision for eligible entities and amends the tax refund application process. Effective for sales and purchases made after June 30, 2025.

Minnesota HF1248 modifies sales and use tax exemptions for construction materials used by certain contractors.

Minnesota HF1248 modifies sales and use tax exemption provisions for construction materials purchased by contractors. It exempts building materials for specific entities, including school districts, local governments, and hospitals. The bill also adds a refund provision for eligible entities and amends the tax refund application process. Effective for sales and purchases made after June 30, 2025.