Minnesota HF4604 exempts local governments from sales and use tax on motor vehicle leases and construction materials purchased by contractors or.

Minnesota HF4604 amends the state's sales and use tax laws to exempt local governments from paying sales and use tax on the purchase of motor vehicle leases and construction materials. This exemption applies when these items are purchased by a contractor or subcontractor. The exemption does not apply to building, construction, or reconstruction materials purchased by a contractor or subcontractor as part of a lump-sum contract or similar type of contract with a guaranteed maximum price. This change takes effect for sales and purchases made after June 30, 2026.

Minnesota HF4604 exempts local governments from sales and use tax on motor vehicle leases and construction materials purchased by contractors or.

Minnesota HF4604 amends the state's sales and use tax laws to exempt local governments from paying sales and use tax on the purchase of motor vehicle leases and construction materials. This exemption applies when these items are purchased by a contractor or subcontractor. The exemption does not apply to building, construction, or reconstruction materials purchased by a contractor or subcontractor as part of a lump-sum contract or similar type of contract with a guaranteed maximum price. This change takes effect for sales and purchases made after June 30, 2026.