Minneapolis-St. Paul International Airport; refundable sales and use tax exemption provided for construction materials for airport renovation.

HF 1123 exempts sales and use tax on construction materials used for renovations at Minneapolis-St. Paul International Airport. It directly affects contractors and subcontractors purchasing materials for airport infrastructure projects between July 2023 and December 2027. The bill requires the tax to be collected upfront but then fully refunded through the state's existing refund process. This applies retroactively to purchases made after June 30, 2023, and expires on January 1, 2028.