Minnesota HF618 modifies sales tax exemptions for construction materials and adds a refund provision.

Minnesota HF618 amends sales tax exemption provisions for construction materials purchased by contractors, subcontractors, and builders. It exempts materials used in buildings or facilities primarily used by school districts and local governments. Additionally, it exempts materials for public infrastructure improvements purchased by contractors or subcontractors of school districts and local governments. The bill also introduces a refund provision for eligible entities, effective for sales and purchases made after June 30, 2025.

Minnesota HF618 modifies sales tax exemptions for construction materials and adds a refund provision.

Minnesota HF618 amends sales tax exemption provisions for construction materials purchased by contractors, subcontractors, and builders. It exempts materials used in buildings or facilities primarily used by school districts and local governments. Additionally, it exempts materials for public infrastructure improvements purchased by contractors or subcontractors of school districts and local governments. The bill also introduces a refund provision for eligible entities, effective for sales and purchases made after June 30, 2025.