MN HF1352

Defines "dealer of gasoline used as a substitute for aviation gasoline" as any person selling gasoline at airport premises directly into aircraft fuel tanks, effective after June 30, 2017.

Imposes a 5-cent per gallon excise tax on gasoline used as a substitute for aviation gasoline, in addition to existing taxes on aviation gasoline, effective after June 30, 2017.

Dedicates revenues from aviation gasoline taxes and substitute gasoline taxes to the state airports fund.

Exempts dealers of gasoline used as a substitute for aviation gasoline from the motor vehicle gasoline tax, and extends aviation tax refund eligibility to aerial applicators with category B general aerial licenses.

Repeals Minnesota Rules part 8125.1300, subpart 3, which previously required Federal Aviation Administration supplemental type certificate approval for refunds on gasoline used in aircraft.