Bill > HF1813

This bill provides a refundable construction exemption for public infrastructure projects at the Minneapolis-St. Paul International Airport. Specifically, it exempts from sales tax the materials, supplies, and equipment used in the construction, reconstruction, repair, maintenance, or improvement of certain designated projects at the airport, such as an aircraft rescue and firefighting station, a facility for storage of materials and equipment, terminal building roof replacement, baggage handling system replacement, and passenger arrivals and departures improvements. The tax on these purchases must be collected upfront, but then refunded to the airport commission upon application. This exemption is effective from June 30, 2021, through December 31, 2023.