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; sales and use taxes; exempting 1.3 purchases of materials and equipment used in 1.4 constructing a biomass electrical generating facility; 1.5 amending Minnesota Statutes 1998, section 297A.25, by 1.6 adding a subdivision. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 1998, section 297A.25, is 1.9 amended by adding a subdivision to read: 1.10 Subd. 79. [CONSTRUCTION MATERIALS AND EQUIPMENT; BIOMASS 1.11 ELECTRICAL GENERATING FACILITY.] Purchases of construction 1.12 materials, supplies, and equipment used, incorporated into, or 1.13 consumed in the construction of a facility using biomass to 1.14 generate electricity are exempt from the sales and use taxes 1.15 imposed under this chapter, regardless of whether purchased by 1.16 the owner or a contractor, subcontractor, or builder, if: 1.17 (1) the facility exclusively utilizes residue wood, 1.18 sawdust, bark, chipped wood, or brush to generate electricity; 1.19 (2) the facility utilizes a reciprocated grate combustion 1.20 system; and 1.21 (3) the total gross capacity of the facility is 15 to 21 1.22 megawatts. 1.23 Sec. 2. [EFFECTIVE DATE.] 1.24 Section 1 is effective for purchases and sales after the 1.25 date of final enactment.