Blue Line Extension light rail transit line construction materials refundable sales and use tax exemption provision

This bill creates a refundable sales and use tax exemption for construction materials and equipment used to build Minnesota's Blue Line Extension light rail line and its associated facilities. Under the new rules, contractors and developers purchasing these items will first pay the standard sales tax, which the state will later refund to the governmental entity responsible for the project. The exemption applies to purchases made after June 30, 2026, and includes materials for stations, park-and-ride lots, and maintenance centers. This measure adds the Blue Line Extension to a list of other public infrastructure and community projects that already qualify for this tax refund process.