as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 11:32pm
A bill for an act
relating to taxes; exempting materials used to construct a renewable energy plant
from the sale tax; amending Minnesota Statutes 2008, section 297A.71, by
adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2008, section 297A.71, is amended by adding a
subdivision to read:
new text begin
(a) Materials and
supplies used or consumed in, and equipment incorporated into, the construction of a
facility that generates energy from a renewable energy source are exempt if the energy
is: (1) sold at retail; (2) sold to a utility for resale to retail customers; or (3) used directly
by a business.
new text end
new text begin
(b) For the purposes of this subdivision, "renewable energy source" means energy
generated from the following sources:
new text end
new text begin
(1) solar, which has the meaning given to "qualifying solar energy project" in section
216B.2411, subdivision 2, paragraph (d), except that for a "qualifying solar electric
project" the 100-kilowatt peak generating capacity limit does not apply;
new text end
new text begin
(2) wind;
new text end
new text begin
(3) hydroelectric with a capacity of less than 100 megawatts;
new text end
new text begin
(4) hydrothermal;
new text end
new text begin
(5) hydrogen, provided that after January 1, 2010, the hydrogen must be generated
from the resources listed in this subdivision;
new text end
new text begin
(6) biomass, which includes, without limitation, landfill gas; rotating woody crops;
crop residues; an anaerobic digester system; biomass gasification; the predominantly
organic components of wastewater effluent, sludge, or related by-products from publicly
owned treatment works, but not including incineration of:
new text end
new text begin
(i) wastewater sludge or related by-products from publicly owned treatment works;
new text end
new text begin
(ii) mixed municipal solid waste; or
new text end
new text begin
(iii) refuse-derived fuel from mixed municipal solid waste; and
new text end
new text begin
(7) a district energy system fueled primarily by biomass.
new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2010.
new text end