Rochester Public Utilities Advanced Metering Infrastructure Project certain electric meters and software exemption provision

This bill exempts certain electric meters and software used in Rochester Public Utilities' Advanced Metering Infrastructure Project from Minnesota's sales and use tax. It applies to purchases made between July 1, 2024, and March 31, 2029, for equipment directly used in this specific project. The state will refund the tax collected on these items through the same process used for other qualifying infrastructure projects. Rochester Public Utilities directly benefits from this tax relief for their metering system upgrade.