HF 608

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting from the sales tax 
  1.3             certain materials, supplies, and equipment for certain 
  1.4             hospitals and clinics; amending Minnesota Statutes 
  1.5             2002, section 297A.71, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 32.  [HOSPITAL AND CLINIC FACILITY.] Materials and 
  1.10  supplies used or consumed in, and equipment incorporated into, 
  1.11  the construction of a hospital and clinic facility are exempt if:
  1.12     (1) the facility is owned and operated by a nonprofit 
  1.13  charitable corporation that qualifies for tax exemption under 
  1.14  section 501(c)(3) of the Internal Revenue Code, and the hospital 
  1.15  is licensed under chapter 144; 
  1.16     (2) the facility is approximately 183,000 gross square feet 
  1.17  with the hospital area comprising approximately 80 percent of 
  1.18  the total gross square footage of the hospital and clinic 
  1.19  facility; 
  1.20     (3) the facility is located in a north central county whose 
  1.21  2000 census population is 43,992; and 
  1.22     (4) the purchases for the facility are made before March 
  1.23  2005. 
  1.24     [EFFECTIVE DATE.] This section is effective for sales and 
  1.25  purchases made after the day following final enactment.