MN HF5258

Amends Minnesota Statutes section 297A.68, subdivision 35a to expand the sales and use tax exemption for telecommunications and pay television services machinery and equipment.

Exempts machinery, equipment, and fixtures used in receiving, initiating, amplifying, processing, transmitting, retransmitting, recording, switching, or monitoring telecommunications or pay television services, such as computers, transformers, amplifiers, routers, bridges, repeaters, and multiplexers.

Exempts machinery, equipment, and fixtures used in transportation of telecommunications or pay television services, including radio transmitters and receivers, satellite equipment, microwave equipment, fiber, and conduit, but excludes wire, cable, and poles.

Exempts ancillary machinery, equipment, and fixtures that regulate, control, protect, or enable primary equipment to function, including auxiliary power supply, test equipment, towers, heating and air conditioning equipment, and necessary software.

Exempts repair and replacement parts, including accessories, whether purchased as spare parts, repair parts, or as upgrades or modifications to qualified machinery or equipment; effective for sales and purchases made after June 30, 2024.