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 projects are exempt from sales tax, although the tax must initially be collected as if the sale were taxable. The bill also specifies that the tax will be refunded in accordance with section 297A.75. This exemption is effective for sales and purchases made after June 30, 2026.

Additionally, the bill updates section 297A.75 to include the new exemption for courthouse facilities in the list of exempt items. The language in this section is modified to reflect that the exemption applies to building materials, equipment, and supplies for constructing or improving courthouse facilities, alongside other previously established exemptions for various types of facilities. The effective date for this amendment is also set for sales and purchases made after June 30, 2026.

Statutes affected:
Introduction: 297A.71