MN SF1724

Creates a sales tax exemption for construction materials purchased by contractors working on projects for school districts, local governments, hospitals, nursing homes, libraries, nonprofit groups, outpatient surgical centers, and critical access dental providers

Exempts materials for public infrastructure projects including roads, bridges, culverts, drinking water facilities, and wastewater facilities when purchased by contractors for school districts or local governments

Implements a refund mechanism where sales tax is initially collected at the standard rate, then refunded to the eligible entity upon application to the commissioner

Requires contractors and subcontractors to furnish statements to refund applicants showing the cost of exempt items and taxes paid

Effective date: applies to sales and purchases made after June 30, 2025