HF 1138

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; sales and use; exempting construction materials and
equipment for a legal reference and data center facility; amending Minnesota
Statutes 2006, section 297A.71, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 40. new text end

new text begin Legal reference and data center facility. new text end

new text begin Materials and supplies
used or consumed in, and equipment incorporated into, the construction, improvement,
renovation, or expansion of a legal reference office and data center facility are exempt if:
new text end

new text begin (1) the facility is engaged in the development or provision of print or online versions
of legal reference products and services or consultative services; and
new text end

new text begin (2) the total capital investment made at the facility is at least $60,000,000.
new text end

new text begin Except for equipment owned or leased by a contractor, all machinery, equipment,
appliances, furniture, contrivances, fixtures, and technical equipment, including, but not
limited to, software and data processing, data storage, and telecommunications equipment
necessary to the construction, equipping, or operation of the facility to provide those
services are also exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2006, and before January 1, 2012.
new text end