HF 273

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; clarifying the sales and use tax 
  1.3             exemption for biosolids processing equipment; amending 
  1.4             Minnesota Statutes 1998, section 297A.25, subdivision 
  1.5             73. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, 
  1.8   subdivision 73, is amended to read: 
  1.9      Subd. 73.  [BIOSOLIDS PROCESSING EQUIPMENT.] The gross 
  1.10  receipts from the sale of and the storage, use, or consumption 
  1.11  of equipment designed to process, dewater, and recycle biosolids 
  1.12  for wastewater treatment facilities of political subdivisions, 
  1.13  and materials incidental to installation of that 
  1.14  equipment, including materials used to construct buildings to 
  1.15  house that equipment, are exempt. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective retroactively for sales and 
  1.18  purchases made after June 30, 1998.