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MN SF1184
Bill
Status
Introduced
2/10/2025
Primary Sponsor
Ann Rest
Click for details
AI Summary
- Exempts materials, supplies, and equipment used for construction, reconstruction, repair, maintenance, or improvement of public infrastructure at Minneapolis-St. Paul International Airport from state sales and use tax
- Applies to purchases made by contractors or subcontractors between July 1, 2023, and January 1, 2028
- Operates as a refund mechanism where tax is collected at point of sale and then refunded, with no refunds paid before July 1, 2025
- Appropriates funds from the general fund to the Commissioner of Revenue to pay the refunds
- Effective retroactively for qualifying purchases made after June 30, 2023
Legislative Description
Minneapolis-St. Paul International Airport renovation refundable tax exemption provision for construction materials
Last Action
Referred to Taxes
2/10/2025
Committee Referrals
Taxes2/10/2025
Full Bill Text
No bill text available