Repeals data centers tax exemption and contingent reduction in special education aid appropriations.
The bill repeals the sales and use tax exemption for data centers and contingent reduction in special education aid appropriations. It amends Minnesota Statutes to remove the exemption for data centers and adjusts the special education aid appropriations. The bill also repeals certain sections of the Minnesota Statutes related to data centers and their tax exemptions. The changes are effective July 1, 2026.
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