SF 515

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 09:43 a.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials used in Duluth International Airport and Sky Harbor Airport
projects.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin DULUTH INTERNATIONAL AIRPORT AND SKY HARBOR AIRPORT;
SALES TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) Materials and supplies used in and equipment
incorporated into the construction, reconstruction, upgrade, expansion, renovation, or
remodeling of the following projects at Duluth International Airport and Sky Harbor Airport
are exempt from sales and use tax imposed under applicable statutes if materials, supplies,
and equipment are purchased after June 1, 2023, and before January 1, 2028:
new text end

new text begin (1) a new air traffic control tower at Duluth International Airport;
new text end

new text begin (2) two general aviation hangars at Duluth International Airport; and
new text end

new text begin (3) a new terminal at Sky Harbor Airport.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivisions 1 and 1a, applied, and then refunded in the same manner provided
for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds
for eligible purchases must not be issued until after January 1, 2028. Notwithstanding
Minnesota Statutes, section 289A.50, subdivision 2, applicants may apply for refunds under
this section through June 30, 2028.
new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after December 31, 2022, and before January 1, 2028.
new text end