This bill proposes an amendment to Minnesota Statutes 2024, specifically section 297A.71, to provide a sales and use tax exemption for purchases made by the Department of Transportation (DOT) related to road construction projects. The new subdivision, Subd. 55, specifies that materials, supplies, and equipment purchased by the DOT for the construction, improvement, and maintenance of public highways will be exempt from sales and use tax.

The bill also establishes an effective date for this exemption, stating that it will apply to sales and purchases made after June 30, 2025. This legislative change aims to support the DOT in its efforts to enhance public infrastructure by reducing the financial burden associated with tax on necessary construction materials.

Statutes affected:
Introduction: 297A.71