MN HF3171

Exempts products and services used for construction, ownership, operation, maintenance, and enhancement of the regionwide public safety radio communication system backbone from sales and use taxation.

Applies the exemption to end user equipment and backbone system components as defined in Minnesota Statutes section 403.21, subdivision 9.

Covers all phases of the system including portions located in the southeast district of the State Patrol and counties of Benton, Sherburne, Stearns, and Wright, as well as portions in Itasca County.

Effective for all sales and purchases made after June 30, 2010.