HF 622

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting 
  1.3             sales of construction materials and equipment used to 
  1.4             build the bureau of criminal apprehension satellite 
  1.5             laboratory in the city of Bemidji; amending Minnesota 
  1.6             Statutes 2000, sections 297A.71, by adding a 
  1.7             subdivision; and 297A.75, subdivision 1. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 23.  [CONSTRUCTION MATERIALS; BUREAU OF CRIMINAL 
  1.12  APPREHENSION SATELLITE LABORATORY.] Materials, supplies, or 
  1.13  equipment used or consumed in the construction, equipment, 
  1.14  improvement, or expansion of the bureau of criminal apprehension 
  1.15  satellite laboratory in the city of Bemidji are exempt.  The tax 
  1.16  must be calculated and paid as if the rate in section 297A.62, 
  1.17  subdivision 1, was in effect and a refund applied for under 
  1.18  section 297A.75. 
  1.19     [EFFECTIVE DATE.] This section is effective for purchases 
  1.20  made after June 30, 2000, and before July 1, 2002. 
  1.21     Sec. 2.  Minnesota Statutes 2000, section 297A.75, 
  1.22  subdivision 1, is amended to read: 
  1.23     Subdivision 1.  [TAX COLLECTED.] The tax on the gross 
  1.24  receipts from the sale of the following exempt items must be 
  1.25  imposed and collected as if the sale were taxable and the rate 
  1.26  under section 297A.62, subdivision 1, applied.  The exempt items 
  2.1   include: 
  2.2      (1) capital equipment exempt under section 297A.68, 
  2.3   subdivision 5; 
  2.4      (2) building materials for an agricultural processing 
  2.5   facility exempt under section 297A.71, subdivision 13; 
  2.6      (3) building materials for mineral production facilities 
  2.7   exempt under section 297A.71, subdivision 14; 
  2.8      (4) building materials for correctional facilities under 
  2.9   section 297A.71, subdivision 3, and for the bureau of criminal 
  2.10  apprehension satellite laboratory under section 297A.71, 
  2.11  subdivision 23; 
  2.12     (5) building materials used in a residence for disabled 
  2.13  veterans exempt under section 297A.71, subdivision 11; and 
  2.14     (6) chair lifts, ramps, elevators, and associated building 
  2.15  materials exempt under section 297A.71, subdivision 12. 
  2.16     [EFFECTIVE DATE.] This section is effective for purchases 
  2.17  made after June 30, 2000, and before July 1, 2002.