1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for construction materials 
1.3 	used in a courthouse facility;amending Minnesota Statutes 2024, section 297A.71, 
1.4 	by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, 
1.5 	subdivision 1.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2024, section 297A.71, is amended by adding a subdivision 
1.8 	to read:
1.9 		Subd. 55.Courthouse facilities. (a) Materials and supplies used or consumed in and 
1.10 	equipment incorporated into the construction, remodeling, expansion, or improvement of 
1.11 	a county courthouse facility are exempt.
1.12 	(b) The tax must be imposed and collected as if the rate under section 297A.62, 
1.13 	subdivision 1, applied and then refunded in the manner provided in section 297A.75.

1.14 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.15 	30, 2026.

1.16 	Sec. 2. Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1, is amended 
1.17 	to read:
1.18 		Subdivision 1.Tax collected. The tax on the gross receipts from the sale of the following 
1.19 	exempt items must be imposed and collected as if the sale were taxable and the rate under 
1.20 	section 297A.62, subdivision 1, applied. The exempt items include:
1.21 	(1) building materials for an agricultural processing facility exempt under section 
1.22 	297A.71, subdivision 13;
2.1 	(2) building materials for mineral production facilities exempt under section 297A.71, 
2.2 	subdivision 14;
2.3 	(3) building materials for correctional facilities under section 297A.71, subdivision 3;
2.4 	(4) building materials used in a residence for veterans with a disability exempt under 
2.5 	section 297A.71, subdivision 11;
2.6 	(5) elevators and building materials exempt under section 297A.71, subdivision 12;
2.7 	(6) materials and supplies for qualified low-income housing under section 297A.71, 
2.8 	subdivision 23;
2.9 	(7) materials, supplies, and equipment for municipal electric utility facilities under 
2.10 	section 297A.71, subdivision 35;
2.11 	(8) equipment and materials used for the generation, transmission, and distribution of 
2.12 	electrical energy and an aerial camera package exempt under section 297A.68, subdivision 
2.13 	37;
2.14 	(9) commuter rail vehicle and repair parts under section 297A.70, subdivision 3, paragraph 
2.15 	(a), clause (10);
2.16 	(10) materials, supplies, and equipment for construction or improvement of projects and 
2.17 	facilities under section 297A.71, subdivision 40;
2.18 	(11) enterprise information technology equipment and computer software for use in a 
2.19 	qualified data center, qualified large-scale data center, or qualified refurbished data center 
2.20 	exempt under section 297A.68, subdivision 42;
2.21 	(12) materials, supplies, and equipment for qualifying capital projects under section 
2.22 	297A.71, subdivision 44, paragraphs (a) and (b);
2.23 	(13) items purchased for use in providing critical access dental services exempt under 
2.24 	section 297A.70, subdivision 7, paragraph (c);
2.25 	(14) items and services purchased under a business subsidy agreement for use or 
2.26 	consumption primarily in greater Minnesota exempt under section 297A.68, subdivision 
2.27 	44;
2.28 	(15) building materials, equipment, and supplies for constructing or replacing real 
2.29 	property exempt under section 297A.71, subdivisions 49; 50, paragraph (b); and 51;
2.30 	(16) building materials, equipment, and supplies for qualifying capital projects under 
2.31 	section 297A.71, subdivision 52;
3.1 	(17) building materials, equipment, and supplies for constructing, remodeling, expanding, 
3.2 	or improving a fire station, police station, or related facilities exempt under section 297A.71, 
3.3 	subdivision subdivisions 53 and 55; and
3.4 	(18) building materials, equipment, and supplies for constructing, remodeling, or 
3.5 	improving a sustainable aviation fuel facility exempt under section 297A.71, subdivision 
3.6 	54.

3.7 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
3.8 	30, 2026.