MN SF4406

Creates a complete sales tax exemption for all electricity sales effective July 1, 2020.

Expands existing residential heating fuel exemption to include electricity sold for residential use during November through April to customers using electricity as their primary source of residential heat.

Removes word "electricity" from exclusions in industrial production materials exemption (subdivision 2) and related service exemptions (subdivisions 3, 10, and 30), allowing electricity to qualify as an exempt material input in specified contexts.

All changes apply to sales and purchases made after June 30, 2020.