HF 1613

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; sales and use; exempting sales of stoves that burn biomass
fuels; extending sales tax exemption related to construction of a biomass fueled
electric generation facility; amending Minnesota Statutes 2006, section 297A.67,
by adding a subdivision; Laws 1999, chapter 243, article 4, section 19, as
amended.

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

Section 1.

Minnesota Statutes 2006, section 297A.67, is amended by adding a
subdivision to read:

new text begin Subd. 33. new text end

new text begin Biomass fuel stoves. new text end

new text begin Stoves designed to burn agricultural products or
other biomass fuels are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2007.
new text end

Sec. 2.

Laws 1999, chapter 243, article 4, section 19, as amended by Laws 2001, First
Special Session chapter 5, article 12, section 88, and Laws 2003, First Special Session
chapter 21, article 8, section 14, is amended to read:

Sec. 19. EFFECTIVE DATES.

Sections 1, 2, 5, 7, 9, and 11 are effective for sales and purchases made after June
30, 1999.

Section 3 is effective for amended returns and refund claims filed on or after July
1, 1999.

Section 4 is effective the day following final enactment and applies retroactively
to all open tax years and to assessments and appeals under Minnesota Statutes, sections
289A.38 and 289A.65, for which the time limits have not expired on the date of final
enactment of this act. The provisions of Minnesota Statutes, section 289A.50, apply to
refunds claimed under section 4. Refunds claimed under section 4 must be filed by the
later of December 31, 1999, or the time limit under Minnesota Statutes, section 289A.40,
subdivision 1.

Section 6 is effective retroactively for sales and purchases made after June 30, 1998.

Section 8 is effective for purchases and sales made after the date of final enactment.

Section 10 is effective for purchases made after the date of final enactment and
before July 1, deleted text begin 2005 deleted text end new text begin 2008 new text end .

Section 12 is effective the day after final enactment. Section 12, paragraphs (a) to
(c), apply to all local sales taxes enacted after July 1, 1999. Section 12, paragraph (d),
applies to all local sales taxes in effect at the time of, or imposed after the day of, the
enactment of this section.

Section 13 is effective the day following final enactment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end