Minnesota SF1724 modifies sales and use tax exemptions for construction materials used by certain contractors.

Minnesota SF1724 amends the state's sales and use tax laws to modify exemption provisions for construction materials used by specific contractors. The bill exempts materials, supplies, and equipment used in the construction, reconstruction, repair, maintenance, or improvement of public infrastructure, such as roads, bridges, and water facilities, when purchased by contractors for school districts, local governments, and other entities. Additionally, it exempts building materials for various facilities, including fire stations, police stations, and correctional facilities.

Minnesota SF1724 modifies sales and use tax exemptions for construction materials used by certain contractors.

Minnesota SF1724 amends the state's sales and use tax laws to modify exemption provisions for construction materials used by specific contractors. The bill exempts materials, supplies, and equipment used in the construction, reconstruction, repair, maintenance, or improvement of public infrastructure, such as roads, bridges, and water facilities, when purchased by contractors for school districts, local governments, and other entities. Additionally, it exempts building materials for various facilities, including fire stations, police stations, and correctional facilities.