Bill > SF2237

This bill provides a refundable construction sales and use tax exemption for public infrastructure projects at the Minneapolis-St. Paul International Airport. Specifically, it exempts materials, supplies, and equipment used in the construction, reconstruction, repair, maintenance, or improvement of certain projects, including an aircraft rescue and firefighting station, a facility for storage of trades materials and equipment, terminal building roof replacement and rehabilitation, baggage handling system replacement and improvements, and Terminal 1 passenger arrivals and departures replacement and operational improvements. The exemption applies to purchases made between July 1, 2021, and December 31, 2023. The tax must be paid upfront and then refunded to the applicant, which in this case would be the airport commission.