SF 228

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:12am

A bill for an act
relating to taxation; sales and use; expanding the exemption for certain public
safety radio equipment; amending Minnesota Statutes 2008, sections 297A.70,
subdivision 8; 297A.75, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 297A.70, subdivision 8, is amended to
read:

Subd. 8.

Regionwide public safety radio communication system; products and
services.

Products and services including, but not limited to, end user equipment used
for construction, ownership, operation, maintenance, and enhancement of the backbone
system of the regionwide public safety radio communication system established under
sections 403.21 to 403.40, are exempt. For purposes of this subdivision, backbone system
is defined in section 403.21, subdivision 9. deleted text begin This subdivision is effective for purchases,
sales, storage, use, or consumption for use in the first and second phases of the system, as
defined in section 403.21, subdivisions 3, 10, and 11, that portion of the third phase of
the system that is located in the southeast district of the State Patrol and the counties of
Benton, Sherburne, Stearns, and Wright, and that portion of the system that is located in
Itasca County. deleted text end new text begin For purchases and sales made after December 31, 2007, and before June
1, 2009, on which the tax was paid, the purchaser may apply for a refund in the manner
provided in section 297A.75.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2007.
new text end

Sec. 2.

Minnesota Statutes 2008, section 297A.75, subdivision 1, is amended to read:

Subdivision 1.

Tax collected.

The tax on the gross receipts from the sale of the
following exempt items must be imposed and collected as if the sale were taxable and the
rate under section 297A.62, subdivision 1, applied. The exempt items include:

(1) capital equipment exempt under section 297A.68, subdivision 5;

(2) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;

(3) building materials for mineral production facilities exempt under section
297A.71, subdivision 14;

(4) building materials for correctional facilities under section 297A.71, subdivision
3;

(5) building materials used in a residence for disabled veterans exempt under section
297A.71, subdivision 11;

(6) elevators and building materials exempt under section 297A.71, subdivision 12;

(7) building materials for the Long Lake Conservation Center exempt under section
297A.71, subdivision 17;

(8) deleted text begin materials, supplies, fixtures, furnishings, and equipment deleted text end new text begin products and services
new text end for a deleted text begin county law enforcement and family service center deleted text end new text begin regionwide public safety radio
communication system new text end under section deleted text begin 297A.71 deleted text end new text begin 297A.70 new text end , subdivision deleted text begin 26 deleted text end new text begin 8 new text end ;

(9) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23;

(10) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;

(11) equipment and materials used for the generation, transmission, and distribution
of electrical energy and an aerial camera package exempt under section 297A.68,
subdivision 37;

(12) tangible personal property and taxable services and construction materials,
supplies, and equipment exempt under section 297A.68, subdivision 41;

(13) commuter rail vehicle and repair parts under section 297A.70, subdivision
3, clause (11); and

(14) materials, supplies, and equipment for construction or improvement of projects
and facilities under section 297A.71, subdivision 40.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2007.
new text end