HF1201
Sales and use tax exemption provided for Department of Transportation purchases for road construction projects.
Legislative Session 94 (2025-2026)
Related bill: SF60
AI Generated Summary
Purpose
- Establish a sales and use tax exemption for certain purchases by the Department of Transportation (DOT) related to road projects.
Main Provisions
- Adds a new subdivision (Subd. 55) to Minnesota Statutes 2024 section 297A.71.
- Subd. 55: Department of Transportation construction projects.
- Purchases by the Department of Transportation of materials, supplies, and equipment incorporated into the construction, improvement, and maintenance of public highways are exempt from sales and use tax.
Significance / Changes to Existing Law
- Creates a targeted tax exemption within the state’s sales and use tax law.
- Specifically applies to DOT purchases used for road construction projects (construction, improvement, and maintenance of public highways).
- Amends existing law by adding Subdivision 55 to 297A.71 to formalize the exemption.
Practical Impact
- DOT can acquire necessary materials, supplies, and equipment for road work without paying sales and use tax on those purchases.
- This changes the cost structure of road construction and maintenance projects funded by the state.
Relevant Terms - Department of Transportation - purchases - materials - supplies - equipment - incorporated into - construction - improvement - maintenance - public highways - exemption - sales and use tax - Minnesota Statutes 2024 - section 297A.71 - subdivision 55 - road construction projects
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 19, 2025 | House | Action | Introduction and first reading, referred to | Transportation Finance and Policy |
Bill information comes from public records published by the Office of the Revisor of Statutes, the Minnesota House and the Minnesota Senate. AI summaries are written by MinneSlate and are not official. MinneSlate is independent and is not affiliated with the State of Minnesota or the Minnesota Legislature.
Progress through the legislative process
In Committee