This bill amends Minnesota Statutes to provide a sales and use tax exemption for construction materials and supplies used in the construction, remodeling, expansion, or improvement of county courthouse facilities. Specifically, it adds a new subdivision to section 297A.71, which states that materials and supplies used in these courthouse projects are exempt from sales tax. The tax will initially be imposed as if it were taxable, but taxpayers will be able to receive a refund in accordance with section 297A.75. The effective date for this exemption is set for sales and purchases made after June 30, 2026.

Additionally, the bill updates section 297A.75, subdivision 1, to include the new exemption for courthouse facilities among the list of exempt items. This amendment reflects the inclusion of the new subdivision 55 in section 297A.71, ensuring that the tax treatment for courthouse construction materials aligns with other exempt categories. The effective date for this section is also set for sales and purchases made after June 30, 2026.

Statutes affected:
Introduction: 297A.71