1.1 	A bill for an act
1.2 	relating to taxation; sales and use; modifying a sales tax construction exemption;
1.3 	amending Minnesota Statutes 2009 Supplement, sections 297A.71, subdivision 
1.4 	41; 297A.75, subdivisions 1, 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2009 Supplement, section 297A.71, subdivision 41, 
1.7 	is amended to read:
1.8 		Subd. 41.Construction materials; meat processing facility economic 
1.9 	development. Materials and supplies used or consumed in, and equipment incorporated 
1.10 	into, the construction or improvement of a meat processing facility of an industrial park 
1.11 	and related public infrastructure  are exempt. This facility must be constructed to replace in 
1.12 	a city where  a meat processing facility was destroyed in a fire in April 2009, that employed 
1.13 	more than 200 employees at the time of the destruction. The tax must be imposed and 
1.14 	collected as if the rate under section 297A.62, subdivision 1, applied and then refunded 
1.15 	after June 30, 2011, in the manner provided in section 297A.75. The total amount of 
1.16 	refund allowed under this section is limited to $1,700,000.

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

1.18 	Sec. 2. Minnesota Statutes 2009 Supplement, section 297A.75, subdivision 1, is 
1.19 	amended to read:
1.20 		Subdivision 1.Tax collected. The tax on the gross receipts from the sale of the 
1.21 	following exempt items must be imposed and collected as if the sale were taxable and the 
1.22 	rate under section 297A.62, subdivision 1, applied. The exempt items include:
1.23 	(1) capital equipment exempt under section 297A.68, subdivision 5;
2.1 	(2) building materials for an agricultural processing facility exempt under section 
2.2 	297A.71, subdivision 13;
2.3 	(3) building materials for mineral production facilities exempt under section 
2.4 	297A.71, subdivision 14;
2.5 	(4) building materials for correctional facilities under section 297A.71, subdivision 
2.6 	3;
2.7 	(5) building materials used in a residence for disabled veterans exempt under section 
2.8 	297A.71, subdivision 11;
2.9 	(6) elevators and building materials exempt under section 297A.71, subdivision 12;
2.10 	(7) building materials for the Long Lake Conservation Center exempt under section 
2.11 	297A.71, subdivision 17;
2.12 	(8) materials and supplies for qualified low-income housing under section 297A.71, 
2.13 	subdivision 23;
2.14 	(9) materials, supplies, and equipment for municipal electric utility facilities under 
2.15 	section 297A.71, subdivision 35;
2.16 	(10) equipment and materials used for the generation, transmission, and distribution 
2.17 	of electrical energy and an aerial camera package exempt under section 297A.68, 
2.18 	subdivision 37;
2.19 	(11) tangible personal property and taxable services and construction materials, 
2.20 	supplies, and equipment exempt under section 297A.68, subdivision 41;
2.21 	(12) commuter rail vehicle and repair parts under section 297A.70, subdivision 
2.22 	3, clause (11);
2.23 	(13) materials, supplies, and equipment for construction or improvement of projects 
2.24 	and facilities under section 297A.71, subdivision 40; and
2.25 	(14) materials, supplies, and equipment for construction or improvement of a meat 
2.26 	processing facility an industrial park and related public infrastructure exempt under 
2.27 	section 297A.71, subdivision 41.

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

2.29 	Sec. 3. Minnesota Statutes 2009 Supplement, section 297A.75, subdivision 2, is 
2.30 	amended to read:
2.31 		Subd. 2.Refund; eligible persons. Upon application on forms prescribed by the 
2.32 	commissioner, a refund equal to the tax paid on the gross receipts of the exempt items 
2.33 	must be paid to the applicant. Only the following persons may apply for the refund:
2.34 	(1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;
3.1 	(2) for subdivision 1, clauses (4) and (7), the applicant must be the governmental 
3.2 	subdivision;
3.3 	(3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits 
3.4 	provided in United States Code, title 38, chapter 21;
3.5 	(4) for subdivision 1, clause (6), the applicant must be the owner of the homestead 
3.6 	property;
3.7 	(5) for subdivision 1, clause (8), the owner of the qualified low-income housing 
3.8 	project;
3.9 	(6) for subdivision 1, clause (9), the applicant must be a municipal electric utility or 
3.10 	a joint venture of municipal electric utilities;
3.11 	(7) for subdivision 1, clauses (10),and (11), and (14), the owner of the qualifying 
3.12 	business; and
3.13 	(8) for subdivision 1, clauses (12) and, (13), and (14), the applicant must be the 
3.14 	governmental entity that owns or contracts for the project or facility.

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