Bill > HF456

This bill modifies the construction material exemption provisions in Minnesota Statutes. It exempts building, construction, or reconstruction materials, supplies, and equipment purchased by contractors and used for buildings or facilities primarily used by certain entities, such as school districts, local governments, hospitals, nursing homes, public libraries, and nonprofit groups. The bill also exempts materials, supplies, and equipment used in the construction, repair, or improvement of public infrastructure purchased by contractors for school districts and local governments. The tax on these purchases must be paid initially but then refunded to the eligible entities. The effective date for this bill is for sales and purchases made after June 30, 2017.

Budget and Finance, Government Affairs

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0456&ssn=0&y=2017