HF 3711

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; extending the 
  1.3             effective date for a sales tax exemption for biosolids 
  1.4             waste treatment equipment; amending Minnesota Statutes 
  1.5             2001 Supplement, section 297A.70, subdivision 3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.8   297A.70, subdivision 3, is amended to read: 
  1.9      Subd. 3.  [SALES OF CERTAIN GOODS AND SERVICES TO 
  1.10  GOVERNMENT.] (a) The following sales to or use by the specified 
  1.11  governments and political subdivisions of the state are exempt: 
  1.12     (1) repair and replacement parts for emergency rescue 
  1.13  vehicles, fire trucks, and fire apparatus to a political 
  1.14  subdivision; 
  1.15     (2) machinery and equipment, except for motor vehicles, 
  1.16  used directly for mixed municipal solid waste management 
  1.17  services at a solid waste disposal facility as defined in 
  1.18  section 115A.03, subdivision 10; 
  1.19     (3) chore and homemaking services to a political 
  1.20  subdivision of the state to be provided to elderly or disabled 
  1.21  individuals; 
  1.22     (4) telephone services to the department of administration 
  1.23  that are used to provide telecommunications services through the 
  1.24  intertechnologies revolving fund; 
  1.25     (5) firefighter personal protective equipment as defined in 
  2.1   paragraph (b), if purchased or authorized by and for the use of 
  2.2   an organized fire department, fire protection district, or fire 
  2.3   company regularly charged with the responsibility of providing 
  2.4   fire protection to the state or a political subdivision; 
  2.5      (6) bullet-resistant body armor that provides the wearer 
  2.6   with ballistic and trauma protection, if purchased by a law 
  2.7   enforcement agency of the state or a political subdivision of 
  2.8   the state, or a licensed peace officer, as defined in section 
  2.9   626.84, subdivision 1; 
  2.10     (7) motor vehicles purchased or leased by political 
  2.11  subdivisions of the state if the vehicles are exempt from 
  2.12  registration under section 168.012, subdivision 1, paragraph 
  2.13  (b), exempt from taxation under section 473.448, or exempt from 
  2.14  the motor vehicle sales tax under section 297B.03, clause (12); 
  2.15     (8) equipment designed to process, dewater, and recycle 
  2.16  biosolids for wastewater treatment facilities of political 
  2.17  subdivisions, and materials incidental to installation of that 
  2.18  equipment; and materials used to construct buildings to house 
  2.19  the equipment, if the materials are purchased after June 30, 
  2.20  1998, and before July 1, 2001 2003; and 
  2.21     (9) sales to a town of gravel and of machinery, equipment, 
  2.22  and accessories, except motor vehicles, used exclusively for 
  2.23  road and bridge maintenance, and leases by a town of motor 
  2.24  vehicles exempt from tax under section 297B.03, clause (10). 
  2.25     (b) For purposes of this subdivision, "firefighters 
  2.26  personal protective equipment" means helmets, including face 
  2.27  shields, chin straps, and neck liners; bunker coats and pants, 
  2.28  including pant suspenders; boots; gloves; head covers or hoods; 
  2.29  wildfire jackets; protective coveralls; goggles; self-contained 
  2.30  breathing apparatus; canister filter masks; personal alert 
  2.31  safety systems; spanner belts; optical or thermal imaging search 
  2.32  devices; and all safety equipment required by the Occupational 
  2.33  Safety and Health Administration. 
  2.34     [EFFECTIVE DATE.] This section is effective for sales and 
  2.35  purchases made after June 30, 2001.