HF 4482 Summary

• Amends Minnesota Statutes 2017 Supplement, section 297A.61, subdivision 3, to provide a sales and use tax exemption for aggregate materials delivered by railroads for use in railroad track construction or maintenance.

• Excludes railroad delivery of aggregate materials from the taxable service of "delivery of aggregate materials by a third party" that currently applies to most aggregate delivery services.

• Maintains existing exemptions for aggregate materials used in road construction, which includes public roads, cartways, and certain private township roads.

• Becomes effective for sales and purchases made after June 30, 2018.