HF 443

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:37am

A bill for an act
relating to taxation; sales and use; exempting construction materials and
equipment used to construct the Washington County courts facility; removing an
obsolete provision; amending Minnesota Statutes 2008, sections 297A.71, by
adding a subdivision; 297A.75, subdivision 1.

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

Section 1.

Minnesota Statutes 2008, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 41. new text end

new text begin Washington County courts facility. new text end

new text begin (a) Building materials and supplies
used or consumed in, and equipment incorporated into, the construction, improvement, or
expansion of the Washington County courts facility are exempt. Court security machines
and 911 call center equipment are included in this exemption.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied, and then refunded to Washington County in the manner provided
in section 297A.75.
new text end

new text begin (c) This section is effective for sales and purchases made after June 30, 2007, and
before January 1, 2010.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2007, and before January 1, 2010.
new text end

Sec. 2.

Minnesota Statutes 2008, section 297A.75, subdivision 1, is amended to read:

Subdivision 1.

Tax collected.

The tax on the gross receipts from the sale of the
following exempt items must be imposed and collected as if the sale were taxable and the
rate under section 297A.62, subdivision 1, applied. The exempt items include:

(1) capital equipment exempt under section 297A.68, subdivision 5;

(2) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;

(3) building materials for mineral production facilities exempt under section
297A.71, subdivision 14;

(4) building materials for correctional facilities under section 297A.71, subdivision
3;

(5) building materials used in a residence for disabled veterans exempt under section
297A.71, subdivision 11;

(6) elevators and building materials exempt under section 297A.71, subdivision 12;

(7) building materials for the Long Lake Conservation Center exempt under section
297A.71, subdivision 17;

(8) deleted text begin materials, supplies, fixtures, furnishings, and equipment for a county law
enforcement and family service center under section 297A.71, subdivision 26 deleted text end new text begin building
materials, supplies, and equipment for the Washington County courts facility, exempt
under section 297A.71, subdivision 41 new text end ;

(9) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23;

(10) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;

(11) equipment and materials used for the generation, transmission, and distribution
of electrical energy and an aerial camera package exempt under section 297A.68,
subdivision 37;

(12) tangible personal property and taxable services and construction materials,
supplies, and equipment exempt under section 297A.68, subdivision 41;

(13) commuter rail vehicle and repair parts under section 297A.70, subdivision
3, clause (11); and

(14) materials, supplies, and equipment for construction or improvement of projects
and facilities under section 297A.71, subdivision 40.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2007, and before January 1, 2010.
new text end