as introduced - 91st Legislature (2019 - 2020) Posted on 01/28/2019 01:57pm
A bill for an act
relating to taxation; sales and use; providing an exemption for Internet service
provider machinery and equipment; amending Minnesota Statutes 2018, section
297A.68, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 297A.68, is amended by adding a subdivision
to read:
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Internet service
machinery and equipment purchased or leased for use directly by an Internet service provider
primarily in the provision of Internet service that are ultimately to be sold at retail are exempt,
regardless of whether purchased by the owner, a contractor, or a subcontractor. For purposes
of this subdivision, an "Internet service provider" means a business or person that provides
individuals and other companies access to the Internet and other related services such as
website building, cloud storage, virtual hosting, and similar data processing and information
services through one or more points of presence on the Internet.
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This section is effective for sales and purchases made after June
30, 2019.
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