Exempts sales and use tax on construction materials for the Blue Line Extension light rail transit line.

This bill amends Minnesota Statutes to exempt sales and use tax on materials, supplies, and equipment used in the construction or improvement of the Blue Line Extension light rail transit line and associated facilities. The tax must be imposed and collected as if the sale were taxable. Refunds for the tax paid on these exempt items can be applied for and issued starting July 1, 2029. The exemption is effective for sales and purchases made after June 30, 2026.

Exempts sales and use tax on construction materials for the Blue Line Extension light rail transit line.

This bill amends Minnesota Statutes to exempt sales and use tax on materials, supplies, and equipment used in the construction or improvement of the Blue Line Extension light rail transit line and associated facilities. The tax must be imposed and collected as if the sale were taxable. Refunds for the tax paid on these exempt items can be applied for and issued starting July 1, 2029. The exemption is effective for sales and purchases made after June 30, 2026.