1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable sales tax exemption for
1.3 construction materials for the Minneapolis-St. Paul International Airport renovation.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. MINNEAPOLIS-ST. PAUL INTERNATIONAL AIRPORT; SALES TAX
1.6EXEMPTION FOR CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
1.8incorporated into the construction, reconstruction, repair, maintenance, or improvement of
1.9public infrastructure at the Minneapolis-St. Paul International Airport purchased by a
1.10contractor or subcontractor are exempt from sales and use tax imposed under Minnesota
1.11Statutes, chapter 297A, if materials, supplies, and equipment are purchased after June 30,
1.122023, and before January 1, 2028. No refunds may be paid before July 1, 2025.
1.13 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.14297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.15for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
1.16 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.17is appropriated from the general fund to the commissioner of revenue.
1.18 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.19made after June 30, 2023, and before January 1, 2028.
1Section 1.
REVISOR EAP/EN 25-0166901/23/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1123
NINETY-FOURTH SESSION
Authored by Davids, Youakim, Koznick and Koegel02/19/2025
The bill was read for the first time and referred to the Committee on Taxes