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HF 428

as introduced - 88th Legislature (2013 - 2014) Posted on 02/07/2013 02:11pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 02/07/2013

Current Version - as introduced

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A bill for an act
 relating to taxation; sales and use; expanding exemption for public safety radio
communication systems; amending Minnesota Statutes 2012, section 297A.70,
subdivision 8.

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

Section 1.

Minnesota Statutes 2012, section 297A.70, subdivision 8, is amended to read:


Subd. 8.

deleted text begin Regionwidedeleted text end Public safety radio communication deleted text begin systemdeleted text end new text begin systemsnew text end ;
products and services.

new text begin (a) new text end Products and services including, but not limited to, end user
equipment used for construction, ownership, operation, maintenance, and enhancement
of the backbone system of the regionwide public safety radio communication system
established under sections 403.21 to 403.40, are exempt. For purposes of this subdivision,
backbone system is defined in section 403.21, subdivision 9. This subdivision is effective
for purchases, sales, storage, use, or consumption for use in the first and second phases of
the system, as defined in section 403.21, subdivisions 3, 10, and 11, that portion of the
third phase of the system that is located in the southeast district of the State Patrol and
the counties of Benton, Sherburne, Stearns, and Wright, and that portion of the system
that is located in Itasca County.

new text begin (b) Products and services, including, but not limited to, end-user equipment used
for construction, ownership, operation, maintenance, and enhancement of public safety
radio communication systems not already exempt under paragraph (a), including public
safety radio dispatch centers, are exempt.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after April 30, 2005. Purchasers may apply for a refund of tax paid for qualifying
purchases under this subdivision made after April 30, 2005, and before July 1, 2013, in the
manner provided in section 297A.75. Notwithstanding limitations on claims for refunds
under section 289A.40, claims may be filed with the commissioner until June 30, 2014.
 new text end