MN HF4321

Expands the sales and use tax exemption for firefighter personal protective equipment to include purchases by the commissioner of public safety using fire safety account funds, in addition to purchases by fire departments, protection districts, and fire companies.

Defines "firefighters personal protective equipment" to include helmets with face shields, bunker coats and pants, boots, gloves, wildfire jackets, self-contained breathing apparatus, thermal imaging devices, and all safety equipment required by the Occupational Safety and Health Administration.

Adds a new exemption for purchases of water used directly in providing public safety services by organized fire departments, fire protection districts, or fire companies.

Applies to sales and purchases made after June 30, 2018.