Sales and use tax exemption provided for local governments on the purchase of motor vehicle leases and construction materials when purchased by a contractor or subcontractor.

Summary

The bill amends Minnesota tax law to exempt local governments from sales and use tax when a contractor or subcontractor purchases motor‑vehicle leases or construction materials on their behalf. It defines the qualifying local government entities and sets the exemption to take effect after June 30, 2026. The change is intended to lower costs for local public‑works projects.

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