MN HF4486

Provides a sales and use tax exemption for materials, supplies, and equipment used in construction, remodeling, expansion, or improvement of publicly-owned transportation projects (roads, bridges, transit facilities, culverts, sidewalks, and associated utility components) owned and operated by local governments.

Tax must be imposed and collected at the standard rate under Minnesota Statutes section 297A.62, subdivision 1, with refunds provided through the process outlined in section 297A.75.

Adds publicly-owned transportation projects to the list of exempt items eligible for tax refunds, requiring governmental entities that own or contract for the projects to file refund applications with the commissioner.

Effective for all sales and purchases made after June 30, 2020.