MN SF3366

Materials and equipment used in construction, renovation, upgrading, or expansion of aerospace or defense manufacturing facilities are exempt from sales and use tax if the total capital investment is at least $80,000,000.

Exemption includes associated office and parking facilities that provide direct support to the manufacturing facility and related aerospace or defense services.

Technical equipment exempt from tax includes data processing, data storage equipment, hardware, and software necessary to operate the qualifying manufacturing facility and provide related services.

Exemption is effective for sales and purchases made after June 30, 2010, and before January 1, 2018.