SF 883

as introduced - 94th Legislature (2025 - 2026) Posted on 02/14/2025 09:16am

A bill for an act
relating to taxation; sales and use; providing an exemption for fiber and conduit
used in broadband and Internet access services; amending Minnesota Statutes
2024, section 297A.68, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 297A.68, is amended by adding a subdivision
to read:

new text begin Subd. 35b. new text end

new text begin Fiber and conduit; broadband and Internet access. new text end

new text begin To the extent not
exempt under subdivision 35a, fiber and conduit purchased or leased for use directly by a
broadband or Internet service provider, primarily in the provision of broadband or Internet
access services that are ultimately to be sold at retail, are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after July
1, 2025.
new text end