Exempts sales and use tax for construction materials used in Duluth International Airport and Sky Harbor Airport projects.
This bill provides a refundable exemption from sales and use tax for materials and supplies used in specific projects at Duluth International Airport and Sky Harbor Airport. The projects include 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. The exemption applies to purchases made between June 1, 2023, and January 1, 2028. The tax must be imposed and collected as if the applicable rate applied, then refunded.
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