Exempts materials and supplies used in courthouse facility construction from sales and use tax.

The bill amends Minnesota Statutes to exempt materials and supplies used or consumed in the construction, remodeling, expansion, or improvement of a county courthouse facility from sales and use tax. The tax must be imposed and collected as if the sale were taxable and then refunded. This exemption applies to sales and purchases made after June 30, 2026.

Exempts materials and supplies used in courthouse facility construction from sales and use tax.

The bill amends Minnesota Statutes to exempt materials and supplies used or consumed in the construction, remodeling, expansion, or improvement of a county courthouse facility from sales and use tax. The tax must be imposed and collected as if the sale were taxable and then refunded. This exemption applies to sales and purchases made after June 30, 2026.