as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
Engrossments | ||
---|---|---|
Introduction | Posted on 02/26/2001 |
1.1 A bill for an act 1.2 relating to taxation; exempting from the sales tax 1.3 purchases of materials and equipment used in 1.4 constructing a biomass electrical generating facility; 1.5 amending Minnesota Statutes 2000, section 297A.71, by 1.6 adding a subdivision. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 2000, section 297A.71, is 1.9 amended by adding a subdivision to read: 1.10 Subd. 23. [POULTRY LITTER BIOMASS GENERATION FACILITY 1.11 CONSTRUCTION MATERIALS AND EQUIPMENT.] Materials and supplies 1.12 used or consumed in, and equipment incorporated into, the 1.13 construction, improvement, or expansion of a facility using 1.14 biomass to generate electricity are exempt if: 1.15 (1) the facility is designed to utilize poultry litter 1.16 biomass as a primary fuel source; and 1.17 (2) the facility generates power under a contract approved 1.18 by the public utilities commission in accordance with the 1.19 biomass mandate imposed under section 216B.2424. 1.20 [EFFECTIVE DATE.] This section is effective for purchases 1.21 and sales after June 30, 2001, and before January 1, 2003.