Exemption modification for agriculture processing materials

This bill modifies Minnesota's sales tax exemption for construction materials used in large agricultural processing facilities. It expands the exemption to apply to facilities with expected capital investments exceeding $100 million, specifically for processing agricultural crops (excluding livestock, wood, or crop-growing land). The tax would be collected at the standard rate but then refunded per existing procedures. The change applies to sales and purchases made after June 30, 2025.