MN SF4068

Amends Minnesota Statutes section 297A.61, subdivision 3 to exclude delivery by railroad of aggregate materials used in railroad track construction or maintenance from taxable services.

Exempts railroad-delivered aggregate materials specifically when used for railroad track construction or maintenance, while maintaining taxes on aggregate materials delivered by third parties for road construction and other uses.

Applies to sales and purchases made after June 30, 2018.

Preserves existing taxability of aggregate materials delivered by third parties for road construction and concrete block deliveries that would otherwise be subject to sales tax.