Bill > SF283

This bill modifies the sales and use tax exemption for construction materials purchased by contractors. It exempts materials, supplies, and equipment used in the construction, reconstruction, repair, maintenance, or improvement of buildings, facilities, and public infrastructure owned or operated by certain entities, such as school districts, local governments, hospitals, nursing homes, public libraries, and nonprofit groups. The bill also requires the tax on these exempt purchases to be collected and then refunded to the eligible entities. The effective date for this change is for sales and purchases made after June 30, 2017.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0283&ssn=0&y=2017