MN HF3154

Adds municipal airports (as defined in Minnesota Statutes section 360.046, subdivision 1) to the list of entities exempt from sales tax on purchases under Minnesota Statutes section 297A.70, subdivision 2.

Exempts municipal airport purchases of motor vehicles used exclusively for airport service, maintenance, and operations from use tax under Minnesota Statutes section 297B.03.

Exemption applies to sales and purchases made after June 30, 2014.

Both sales tax and use tax exemptions apply to municipal airports purchasing goods and motor vehicles for airport operations.