Effective for sales and purchases made after June 30, 2017, fiber and conduit used in the transportation of telecommunications or pay television services are exempt in Minnesota. These items are added to the existing exemption for telecommunications or pay television machinery and equipment. Telecommunications or pay television services machinery and equipment purchased or leased for use directly by a telecommunications or pay television services provider primarily in the provision of telecommunications or pay television services that are ultimately to be sold at retail are exempt, regardless of whether purchased by the owner, a contractor, or a subcontractor. (Ch. 1 (H.F.1 a), First Special Session, Laws 2017)