1.1 	A bill for an act
1.2 	relating to taxation; allowing sales tax exemption for geothermal equipment; 
1.3 	amending Minnesota Statutes 2006, section 297A.67, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2006, section 297A.67, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 33.Geothermal equipment. The loop field collection system, the heat pump, 
1.8 	and charges for installation of geothermal heating and cooling systems are exempt.

1.9 	EFFECTIVE DATE. This section is effective for sales, purchases, and installations 
1.10 	occurring on and after July 1, 2007.