Bill > HF3819

This bill modifies the sales tax exemption provisions for construction materials purchased by contractors for certain projects at the Minneapolis-St. Paul International Airport. It adds a new subdivision to the existing law that exempts materials, supplies, and equipment used in the construction, reconstruction, repair, maintenance, or improvement of public infrastructure at the airport, such as security improvements, air handling unit replacements, loading dock improvements, lighting upgrades, and restroom renovations. The bill also adds a refund provision for the sales tax paid on these exempt items, allowing airport commissions to apply for refunds. The effective date for these changes is after June 30, 2022.