MN SF2178

Creates a sales tax exemption for materials, supplies, and equipment used in constructing new duplexes and triplexes for first-time homebuyers who will own and occupy at least one unit

Limits the exemption to taxes paid on the first $460,000 of construction costs

Structures the exemption as a refund process where sales tax is initially collected at point of sale, then refunded to the residential housing owner upon application

Effective for sales and purchases made after June 30, 2025, with the exemption expiring July 1, 2033