MN SF3886

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

Defines "firefighters personal protective equipment" to include helmets with face shields and chin straps, bunker coats and pants, boots, gloves, head covers, wildfire jackets, protective coveralls, goggles, self-contained breathing apparatus, canister filter masks, personal alert safety systems, spanner belts, optical or thermal imaging search devices, and all OSHA-required safety equipment.

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

Effective for sales and purchases made after June 30, 2018.