MN SF536

Creates a sales tax exemption for materials, supplies, and equipment used in the construction of new residential housing in Minnesota

Structures the exemption as a refund mechanism where sales tax is collected at the point of sale, then refunded to the owner or developer upon application to the commissioner

Adds residential housing construction materials to the existing list of 17 categories of items eligible for the refundable sales tax exemption under Minnesota Statutes section 297A.75

Effective date is July 1, 2025, applying to sales and purchases made after June 30, 2025