MN SF735

Removes the word "primarily" from the sales tax exemption for telecommunications and pay television machinery and equipment, broadening eligibility for equipment used in providing these services

Exemption applies to machinery, equipment, and fixtures used for receiving, transmitting, amplifying, processing, switching, and monitoring telecommunications or pay television services

Covered equipment includes computers, transformers, routers, satellite equipment, fiber, conduit, towers, HVAC systems necessary for operations, and software

Exemption extends to repair and replacement parts, accessories, spare parts, and upgrades to qualified equipment

Effective for sales and purchases made after June 30, 2025