Scope
Minnesota Laws 2025, First Special Session, chapter 13, removed the qualified-data-center electricity exemption from Minnesota Statutes section 297A.68 for sales and purchases made after 30 June 2025. The act did not repeal subdivision 42's exemption for specified enterprise information technology equipment and computer software.
- Geographic scope
- Minnesota
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Minnesota Legislature
Dates
- Adopted
- 14 June 2025
- Effective
- 1 July 2025
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The electricity-exemption removal applies to sales and purchases made after 30 June 2025.
- Source document
- 14 June 2025
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Minnesota's 2025 First Special Session tax act removed the separate qualified-data-center electricity exemption for sales and purchases made after 30 June 2025. The act was signed on 14 June 2025. It did not repeal the equipment-and-software exemption in section 297A.68, subdivision 42, so the two instruments remain separate and mutually linked in this tracker.
What this does not establish
- This amendment is limited to the electricity exemption. It does not repeal the remaining equipment-and-software exemption.
- The record does not calculate tax treatment for electricity purchased before the cutoff or under any transition rule beyond the quoted effective clause.
- It does not establish whether a named facility claimed either exemption.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Qualified data center sales-tax exemption (In effect)
Sources
https://www.revisor.mn.gov/laws/2025/1/Session+Law/Chapter/13/