Sales and use tax exemption provided for certain electric meters and software used in the Rochester Public Utilities Advanced Metering Infrastructure Project.

HF 1760 exempts sales and use taxes on specific electric meters, software, and related components purchased for Rochester Public Utilities' Advanced Metering Infrastructure Project. The exemption applies to purchases made between July 1, 2024, and March 31, 2029, including retroactive refunds for taxes paid after June 30, 2024. Rochester Public Utilities and its vendors directly benefit from this tax break for qualifying equipment. The bill requires refunds to be processed through the state's existing tax refund system under Minnesota Statutes, section 297A.75.