Senate File No. 536 is a proposed bill in the state of Minnesota that aims to change how sales and use taxes are applied to construction materials used in building new residential housing. Specifically, the bill suggests that materials and supplies used in, or equipment incorporated into, the construction of new residential homes should be tax-exempt. Although the taxes on these items would initially be collected at the time of purchase, they would subsequently be refunded to the buyer. This bill seeks to amend the existing Minnesota Statutes (sections 297A.71 and 297A.75) to include these provisions.