The bill amends Minnesota Statutes 2024, section 297A.71, subdivision 13, to modify the exemption for agriculture processing facility materials. It specifies that materials used for constructing an agriculture processing facility are exempt if the total capital investment in the facility is expected to exceed $100,000,000. The definition of "agriculture processing facility" is clarified to include land, buildings, structures, fixtures, and improvements primarily used for processing or producing marketable products from agricultural crops, while explicitly excluding livestock or livestock products, except for milk and poultry.

Additionally, the bill introduces a new provision that outlines the application of section 297A.62, subdivision 1, and the process for refunds as provided in section 297A.75. The effective date for these changes is set for sales and purchases made after June 30, 2025.

Statutes affected:
Introduction: 297A.71