Sales and use tax exemption for agriculture processing materials modified.

HF 3107 modifies Minnesota's sales and use tax exemption for businesses building large-scale agriculture processing facilities. The bill sets a $100 million capital investment threshold for eligibility, exempting building materials and supplies used in facilities processing agricultural crops (excluding livestock, poultry, or wood products). Tax must be collected at standard rates and then refunded per existing procedures. This change affects businesses planning major processing facility investments exceeding $100 million, effective after June 30, 2025.