MN SF2776

Adds municipal airports as defined under Minnesota Statutes section 360.046, subdivision 1 to the list of government entities exempt from sales and use taxes under section 297A.70, subdivision 2.

Establishes a new exemption allowing municipal airports to purchase motor vehicles for use exclusively for airport service, maintenance, and operations without paying motor vehicle sales tax under section 297B.03.

Both exemptions become effective for sales and purchases made after June 30, 2014.

Applies to all purchases by municipal airports, not just vehicles, under the general sales and use tax exemption.