MN HF2689

Adds "local governments" (cities, counties, and townships) to the list of entities exempt from sales tax under Minnesota Statutes section 297A.70, subdivision 2.

Removes the previous exemption for towns as a separate category and consolidates them under the new "local governments" definition.

Replaces references to "towns" with "local government" in the exception for goods or services purchased as inputs to goods and services generally provided by private businesses.

Effective for all sales and purchases made after June 30, 2012.