Minnesota HF617 exempts road construction materials from sales and use tax if purchased by contractors.

Minnesota HF617 amends state statutes to exempt materials, supplies, and equipment used in road construction, reconstruction, repair, maintenance, or improvement from sales and use tax when purchased by contractors or subcontractors of school districts or local governments. The exemption applies to purchases made after June 30, 2025. Contractors, subcontractors, or builders must provide a statement of the cost of the exempt items and the taxes paid on the items to the refund applicant. The provisions of sections 289A.40 and 289A.50 apply to refunds under this section.

Minnesota HF617 exempts road construction materials from sales and use tax if purchased by contractors.

Minnesota HF617 amends state statutes to exempt materials, supplies, and equipment used in road construction, reconstruction, repair, maintenance, or improvement from sales and use tax when purchased by contractors or subcontractors of school districts or local governments. The exemption applies to purchases made after June 30, 2025. Contractors, subcontractors, or builders must provide a statement of the cost of the exempt items and the taxes paid on the items to the refund applicant. The provisions of sections 289A.40 and 289A.50 apply to refunds under this section.