Minnesota HF3107 modifies the sales and use tax exemption for agriculture processing materials.

Minnesota HF3107 amends the sales and use tax exemption for agriculture processing materials. Building materials and supplies for constructing an agriculture processing facility with a capital investment exceeding $100 million are exempt. The tax must be imposed and collected as if the standard rate applied, then refunded. This change takes effect for sales and purchases made after June 30, 2025.

Minnesota HF3107 modifies the sales and use tax exemption for agriculture processing materials.

Minnesota HF3107 amends the sales and use tax exemption for agriculture processing materials. Building materials and supplies for constructing an agriculture processing facility with a capital investment exceeding $100 million are exempt. The tax must be imposed and collected as if the standard rate applied, then refunded. This change takes effect for sales and purchases made after June 30, 2025.