Courthouse facility construction materials tax exemption provision

Summary

The bill adds a new exemption to Minnesota’s sales‑and‑use tax code for construction materials, supplies, and equipment used in the construction, remodeling, expansion, or improvement of county courthouse facilities. The exemption requires the tax to be calculated as if the standard rate applied and then refunded under the existing refund procedure. It takes effect for purchases made after June 30, 2026.

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