HF 2023

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; exempting 
  1.3             certain machinery and equipment used to provide 
  1.4             telecommunications services; amending Minnesota 
  1.5             Statutes 2000, section 297A.68, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2000, section 297A.68, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 35.  [MACHINERY AND EQUIPMENT FOR TELECOMMUNICATIONS 
  1.11  SERVICE PROVISION.] Machinery, equipment, and attachments 
  1.12  directly used by a telecommunications service provider as 
  1.13  components in the provision of telecommunications services are 
  1.14  exempt.  "Telecommunication services" means the transmission, 
  1.15  conveyance, or routing of voice, data, audio, video, or any 
  1.16  other information or signals to a point or between or among 
  1.17  points, by or through any electronic, satellite, optical, 
  1.18  microwave, or other medium or method now in existence or 
  1.19  hereafter devised, regardless of the protocol used for such 
  1.20  transmission, conveyance, or routing. 
  1.21     [EFFECTIVE DATE.] This section is effective for sales made 
  1.22  after June 30, 2001.