1.1 	A bill for an act
1.2 	relating to taxation; expanding the sales tax exemption for public safety radio 
1.3 	communication products;amending Minnesota Statutes 2006, section 297A.70, 
1.4 	subdivision 8.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 297A.70, subdivision 8, is amended to 
1.7 	read:
1.8 		Subd. 8.Regionwide public safety radio communication system; products and 
1.9 	services. Products and services including, but not limited to, end user equipment used 
1.10 	for construction, ownership, operation, maintenance, and enhancement of the backbone 
1.11 	system of the regionwide public safety radio communication system established under 
1.12 	sections 403.21 to 403.34 403.40, are exempt. For purposes of this subdivision, backbone 
1.13 	system is defined in section 403.21, subdivision 9. This subdivision is effective for 
1.14 	purchases, sales, storage, use, or consumption for use in the first and second phases of the 
1.15 	system, as defined in section 403.21, subdivisions 3, 10, and 11, and that portion of the 
1.16 	third phase of the system that is located in the southeast district of the State Patrol and 
1.17 	the counties of Benton, Sherburne, Stearns, and Wright.

1.18 	EFFECTIVE DATE. This section is effective for sales and purchases made on or 
1.19 	after July 1, 2007.