Minnesota SF883 exempts sales and leases of fiber and conduit for broadband and Internet access services from sales and use tax.

Minnesota SF883 amends the state's sales and use tax law to exempt fiber and conduit used in broadband and Internet access services. This exemption applies to purchases or leases made by broadband or Internet service providers for the primary purpose of providing services that are ultimately sold at retail. The exemption takes effect for sales and purchases made after July 1, 2025.

Minnesota SF883 exempts sales and leases of fiber and conduit for broadband and Internet access services from sales and use tax.

Minnesota SF883 amends the state's sales and use tax law to exempt fiber and conduit used in broadband and Internet access services. This exemption applies to purchases or leases made by broadband or Internet service providers for the primary purpose of providing services that are ultimately sold at retail. The exemption takes effect for sales and purchases made after July 1, 2025.