Broadband and Internet access services fiber and conduit services sales and use tax exemption

This bill exempts fiber optic cables and underground conduits purchased or leased by broadband providers for building infrastructure used to deliver internet services to end users. It directly affects broadband and internet service providers in Minnesota by removing sales and use taxes on these specific materials. The exemption applies to fiber and conduit used primarily in providing retail broadband services, as defined in the new tax code section. The provision takes effect for purchases made after July 1, 2025.