MN SF515

Exempts construction materials, supplies, and equipment from sales and use tax for three specific airport projects: a new air traffic control tower at Duluth International Airport, two general aviation hangars at Duluth International Airport, and a new terminal at Sky Harbor Airport

Covers purchases made after June 1, 2023, and before January 1, 2028, with the exemption applied retroactively to sales made after December 31, 2022

Requires sales tax to be collected at the point of sale, then refunded through the existing refund process under Minnesota Statutes section 297A.75

Refunds for eligible purchases cannot be issued until after January 1, 2028, with applications accepted through June 30, 2028

Appropriates funds from the general fund to the Commissioner of Revenue to pay the refunds