Minnesota SF4834: Local governments exempt on the purchase of motor vehicles leases and construction materials purchases by a contractor or subcontractor provision

What the bill says

A bill for an act relating to taxation; sales and use; providing an exemption for local governments on the purchase of motor vehicle leases and construction materials when purchased by a contractor or subcontractor; amending Minnesota Statutes 2024, section 297A.70, subdivision 2.

From the introduced text, March 24, 2026:

A bill for an act relating to taxation; sales and use; providing an exemption for local governments on the purchase of motor vehicle leases and construction materials when purchased by a contractor or subcontractor; amending Minnesota Statutes 2024, section 297A.70, subdivision 2. Section 1. Minnesota Statutes 2024, section 297A.70, subdivision 2, is amended to read: Subd. 2. Sales to government. (a) All sales, except those listed in paragraph (b), to the following governments and political subdivisions, or to the listed agencies or instrumentalities of governments and political subdivisions, are (2) school districts, local governments, the University of Minnesota, state universities, community colleges, technical colleges, state academies, the Perpich Minnesota Center for Arts Education, and an instrumentality of a political subdivision that is accredited as an optional/special function school by the North Central Association of Colleges and Schools; (3) hospitals and nursing homes owned and operated by political subdivisions of the state of tangible personal property and taxable services used at or by hospitals and nursing homes; (4) other states or political subdivisions of other states, if the sale would be exempt from taxation if it occurred in that state; and (5) public libraries, public library systems, multicounty, multitype library systems as defined in section 134.001, county law libraries under chapter 134A, state agency libraries, the state library under section 480.09, …

Read the full official text

Sponsors

• Bill Weber (R) · primary sponsor
• Gary Dahms (R)

Latest actions

1. March 25, 2026: Referred to Taxes
2. March 25, 2026: Introduction and first reading

Common questions

What is SF4834?

SF4834 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Local governments exempt on the purchase of motor vehicles leases and construction materials purchases by a contractor or subcontractor provision.

What does SF4834 do?

In its own words: A bill for an act relating to taxation; sales and use; providing an exemption for local governments on the purchase of motor vehicle leases and construction materials when purchased by a contractor or subcontractor; amending Minnesota Statutes 2024, section 297A.70, subdivision 2.

What is the status of SF4834?

In committee as of March 25, 2026. Latest action: Referred to Taxes (March 25, 2026).

Who sponsored SF4834?

Bill Weber (R), with 1 co-sponsor.

Where is the official record for SF4834?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF4834&y=2025&ssn=0&b=senate