Construction materials sales and use tax exemption provided for projects financed through an act relating to capital investment.

Summary

The bill removes the sales and use tax on materials, supplies, and equipment that contractors purchase for eligible capital projects funded by the state of Minnesota or qualifying local governments. Refunds are to be issued by the commissioner of revenue after June 30 2026. It only applies to projects that receive a direct state appropriation or grant in a 2026 enacted bill.

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