HF 874

as introduced - 89th Legislature (2015 - 2016) Posted on 02/12/2015 02:35pm

A bill for an act
relating to taxation; sales and use; providing a sales tax exemption for a
wastewater treatment facility owned by the city of Mora; appropriating money.

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

Section 1. new text begin MUNICIPALLY OWNED WASTEWATER TREATMENT FACILITY;
CITY OF MORA.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption. new text end

new text begin Materials and supplies used in and equipment
incorporated into a wastewater treatment facility owned and operated by the city of Mora
are exempt from taxation under Minnesota Statutes, chapter 297A. All purchases for this
facility must be made after January 1, 2015, and before January 1, 2017.
new text end

new text begin Subd. 2. new text end

new text begin Refund. new text end

new text begin The tax on purchases exempt under subdivision 1 must be
imposed and collected as if the rate under Minnesota Statutes, section 297A.62 applied,
and then refunded in the manner provided in Minnesota Statutes, section 297A.75. The
applicant must be the governmental entity that owns or contracts for the project or facility.
If the tax was paid by a contractor, subcontractor, or builder, the contractor, subcontractor,
or builder must furnish to the refund applicant a statement including the cost of the exempt
items and the taxes paid on the items.
new text end

new text begin Subd. 3. new text end

new text begin Appropriation. new text end

new text begin The amount required to make the refunds under this
section is appropriated to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for purchases made after January 1,
2015, and before January 1, 2017.
new text end