MN HF479

Amends Minnesota Statutes 2016, section 297B.03 to expand motor vehicle sales tax exemptions for local government road maintenance purchases to include all local governments (cities, counties, towns, and their instrumentalities), not just towns.

Clarifies that local government road maintenance exemption applies to snowplows and dump trucks specifically, while excluding automobiles, vans, and pickup trucks.

Defines "local government" to include home rule charter cities, statutory cities, counties, towns, and special districts established by or governed by these entities.

Makes technical changes to reformatted exemption language by replacing "There is specifically exempted" with "are exempt" throughout the statute for clarity.

Effective date is June 30, 2017 for all sales and purchases covered under the amended section.