MN SF2849

Exempts building materials and supplies from sales and use tax for constructing agriculture processing facilities with capital investment exceeding $100,000,000

Adds a new definition of "agriculture processing facility" directly in the statute: land, buildings, structures, fixtures, and improvements used primarily for processing marketable products from agricultural crops, including waste and residues

Excludes livestock, livestock products (other than milk), poultry, poultry products, and wood products from the agriculture processing facility definition

Tax is collected at the standard rate and then refunded through the existing refund process under section 297A.75

Effective for sales and purchases made after June 30, 2025