This legislative bill, identified as S.F. No. 883, proposes an amendment to the sales and use tax laws in Minnesota. Specifically, the bill seeks to make fiber and conduit materials used in broadband and Internet infrastructure exempt from sales and use taxes. These materials must be purchased or leased by broadband or Internet service providers and used primarily to provide broadband or Internet services that will be sold to retail customers. The purpose of this exemption is likely to encourage the expansion and upgrade of broadband and Internet infrastructure in Minnesota by reducing the cost of materials.