MN HF2436

Adds counties to the list of government entities exempt from sales tax on purchases, effective for sales and purchases made after June 30, 2012.

Expands the existing sales tax exemption in Minnesota Statutes section 297A.70, subdivision 2 to include county governments alongside existing exempt entities like school districts, state universities, and towns.

Maintains existing exceptions where counties must still pay sales tax on certain items including construction materials, motor vehicle leases, lodging, prepared food, and goods/services typically provided by private businesses.

Clarifies that counties cannot claim exemption for purchases used as inputs to goods and services generally provided by private businesses, such as liquor sales, utilities, golf courses, and cafes.