1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting sales
1.3 	of stoves that burn biomass fuels; extending the sales
1.4 	tax exemption related to the construction of a biomass
1.5 	fueled electric generation facility; amending
1.6 	Minnesota Statutes 2004, section 297A.67, by adding a
1.7 	subdivision; Laws 1999, chapter 243, article 4,
1.8 	section 19, as amended.
1.9 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.10 	Section 1. Minnesota Statutes 2004, section 297A.67, is
1.11 	amended by adding a subdivision to read:
1.12 		Subd. 32.Biomass fuel stoves. Stoves designed to burn
1.13 	agricultural products or other biomass fuels are exempt.
1.14 	
EFFECTIVE DATE. This section is effective for sales and
1.15 	purchases made after June 30, 2005.

1.16 	Sec. 2. Laws 1999, chapter 243, article 4, section 19, as
1.17 	amended by Laws 2001, First Special Session chapter 5, article
1.18 	12, section 88, and by Laws 2003, First Special Session chapter
1.19 	21, article 8, section 14, is amended to read:
1.20 	Sec. 19EFFECTIVE DATES.
 1.21 	Sections 1, 2, 5, 7, 9, and 11 are effective for sales and
1.22 	purchases made after June 30, 1999.
1.23 	Section 3 is effective for amended returns and refund
1.24 	claims filed on or after July 1, 1999.
1.25 	Section 4 is effective the day following final enactment
1.26 	and applies retroactively to all open tax years and to
1.27 	assessments and appeals under Minnesota Statutes, sections
2.1 	289A.38 and 289A.65, for which the time limits have not expired
2.2 	on the date of final enactment of this act.  The provisions of
2.3 	Minnesota Statutes, section 289A.50, apply to refunds claimed
2.4 	under section 4.  Refunds claimed under section 4 must be filed
2.5 	by the later of December 31, 1999, or the time limit under
2.6 	Minnesota Statutes, section 289A.40, subdivision 1.
2.7 	Section 6 is effective retroactively for sales and
2.8 	purchases made after June 30, 1998.
2.9 	Section 8 is effective for purchases and sales made after
2.10 	the date of final enactment.
2.11 	Section 10 is effective for purchases made after the date
2.12 	of final enactment and before July 1, 2005 2007.
2.13 	Section 12 is effective the day after final enactment.
2.14 	Section 12, paragraphs (a) to (c), apply to all local sales
2.15 	taxes enacted after July 1, 1999.  Section 12, paragraph (d),
2.16 	applies to all local sales taxes in effect at the time of, or
2.17 	imposed after the day of, the enactment of this section.
2.18 	Section 13 is effective the day following final enactment.

2.19 	EFFECTIVE DATE. This section is effective the day
2.20 	following final enactment.