MN SF1523

Exempts fiber and conduit purchased or leased by broadband and Internet service providers from sales and use tax when used primarily to provide broadband or Internet access services sold at retail.

Applies retroactively to sales and purchases made after July 1, 2017.

Allows broadband and Internet service providers to request refunds for taxes paid on exempt purchases made between July 1, 2017 and July 1, 2023, with applications due by December 31, 2023.

Requires contractors, subcontractors, or builders who paid the tax to furnish service providers with statements detailing the cost and taxes paid on exempt items.

Appropriates sufficient funds from the general fund to the commissioner to pay approved refunds, subject to existing refund procedures under Minnesota Statutes section 297A.75, subdivision 4.