Bill > SF4010

This bill modifies the sales and use tax exemption provisions for construction materials purchased by certain contractors for specific projects at the Minneapolis-St. Paul International Airport. The bill adds a new subdivision to the existing law, exempting materials, supplies, and equipment used in various construction, repair, and improvement projects at the airport from sales and use tax if purchased between July 1, 2022, and December 31, 2024. The bill also establishes a refund process for the tax that is collected on these purchases, allowing the airport commission to apply for the refund. The bill amends existing law to include this new exemption and refund provision.