Refundable exemption provision for construction materials used in Duluth International Airport and Sky Harbor Airport projects

This bill provides a refundable sales tax exemption for construction materials used in specific airport projects at Duluth International Airport and Sky Harbor Airport. It covers materials purchased between June 2023 and January 2028 for a new air traffic control tower at Duluth, two general aviation hangars at Duluth, and a new terminal at Sky Harbor. Purchasers pay the tax upfront but receive a refund from the state, with refunds only issued after January 2028. The exemption applies retroactively to purchases made after December 2022.