MN SF1860

Modifies the sales tax exemption for local government purchases by replacing the broad "goods or services generally provided by a private business" standard with a specific list including liquor stores, gas and electric utilities, golf courses, marinas, health and fitness centers, campgrounds, cafes, and laundromats.

Removes the exclusions that previously exempted housing services, sewer and water services, wastewater treatment, ambulance and other public safety services, correctional services, chore or homemaking services, and road and street maintenance or lighting from the taxable category.

Expands the definition of "local governments" to explicitly include their instrumentalities, special districts as defined in section 6.465, and special districts organized under joint powers agreements under section 471.59.

Applies the changes to all sales and purchases made after June 30, 2014.

Amends Minnesota Statutes 2013 Supplement, section 297A.70, subdivision 2.