HF 693

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales tax; providing a construction
exemption for the St. Mary's Duluth Clinic Health
System; amending Minnesota Statutes 2004, section
297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 297A.71, is
amended by adding a subdivision to read:

new text begin Subd. 33. new text end

new text begin St. mary's duluth clinic health
system. new text end

new text begin Materials, equipment, and supplies used or consumed in
construction of the St. Mary's Duluth Clinic Health System are
exempt.
new text end

[EFFECTIVE DATE; REFUNDS.] new text begin (a) This section is effective
for purchases made on or after March 1, 2004, and on or before
December 31, 2006.
new text end

new text begin (b) For purchases made on or after March 1, 2004, and
before the day following final enactment of this act, for which
the sales tax was paid, the commissioner of revenue shall refund
the tax. Except as otherwise provided in this paragraph, the
provisions of Minnesota Statutes, section 297A.75, subdivisions
2, 3, 4, and 5, apply to a refund under this paragraph. The
applicant must be the owner of the St. Mary's Duluth Clinic
Health System. If the tax was paid by the contractor,
subcontractor, or builder, the contractor, subcontractor, or
builder must furnish to the owner a statement indicating the
cost of the exempt items and the taxes paid on the items.
new text end