Sales and use tax exemption provided for fiber and conduit used in broadband and Internet access services.

HF 175 exempts fiber and conduit purchased or leased by broadband and internet service providers for use in delivering retail broadband or internet access services from Minnesota's sales and use taxes. This bill directly affects broadband providers in Minnesota who buy these materials for network infrastructure. The key provision adds a new tax exemption to Minnesota Statutes, specifically covering fiber and conduit used in the provision of broadband services to end customers. The exemption applies to purchases made after July 1, 2025.