HF 642

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:40am

A bill for an act
relating to taxation; providing an exemption from the solid waste management
tax for service charges imposed by certain cities; amending Minnesota Statutes
2008, section 297H.06, subdivision 1.

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

Section 1.

Minnesota Statutes 2008, section 297H.06, subdivision 1, is amended to
read:

Subdivision 1.

Certain surcharges or fees.

The amount of a surcharge, fee, or
charge established pursuant to section 115A.919, 115A.921, 115A.923, 400.08, 473.811,
deleted text begin or deleted text end 473.843 new text begin , or a service charge by a home rule charter city that owns and operates a solid
waste-to-energy resource recovery facility, new text end is exempt from the solid waste management
tax. The exemption does not apply to the tax imposed on market price under section
297H.02, subdivision 1, paragraphs (b) and (c), or section 297H.03, subdivision 1,
paragraphs (b) and (c).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes imposed after March 31,
2007.
new text end