Minnesota Legislature
HF 1512
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
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| Introduction | Posted on 03/03/2005 |
Current Version - as introduced
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A bill for an act
relating to taxation; sales and use; exempting sales
to political subdivisions of a state; amending
Minnesota Statutes 2004, section 297A.70, subdivisions
1, 2, 3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 297A.70,
subdivision 1, is amended to read:
Subdivision 1.
Scope.
(a) To the extent provided in this
section, the gross receipts from sales of items to or by, and
storage, distribution, use, or consumption of items by the
organizations new text begin or units of government new text end listed in this section are
specifically exempted from the taxes imposed by this chapter.
(b) deleted text begin Notwithstanding any law to the contrary enacted before
1992, only sales to governments and political subdivisions
listed in this section are exempt from the taxes imposed by this
chapter.
deleted text end
deleted text begin
(c) deleted text end "Sales" includes purchases under an installment
contract or lease purchase agreement under section 465.71.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end
Sec. 2.
Minnesota Statutes 2004, section 297A.70,
subdivision 2, is amended to read:
Subd. 2.
Sales to government.
(a) All sales, except
those listed in paragraph (b), to the following governments and
political subdivisions, or to the listed agencies or
instrumentalities of governments and political subdivisions, are
exempt:
(1) the United States and its agencies and
instrumentalities;
(2) deleted text begin school districts,deleted text end the University of Minnesota, state
universities, community colleges, technical colleges, state
academies, new text begin and new text end the Perpich Minnesota Center for Arts Educationdeleted text begin ,
and an instrumentality of a political subdivision that is
accredited as an optional/special function school by the North
Central Association of Colleges and Schoolsdeleted text end ;
(3) deleted text begin hospitals and nursing homes owned and operated by
political subdivisions of the state of tangible personal
property and taxable services used at or by hospitals and
nursing homes deleted text end new text begin political subdivisions of a state and their
agencies and instrumentalitiesnew text end ;
(4) deleted text begin the Metropolitan Council, for its purchases of vehicles
and repair parts to equip operations provided for in section
473.4051;
deleted text end
deleted text begin
(5) deleted text end other states deleted text begin or political subdivisions of other states,
deleted text end
if the sale would be exempt from taxation if it occurred in that
state; and
deleted text begin
(6) deleted text end new text begin (5) new text end sales to public libraries, public library systems,
multicounty, multitype library systems as defined in section
134.001, deleted text begin county law libraries under chapter 134A,deleted text end state agency
libraries, the state library under section 480.09, and the
Legislative Reference Library.
(b) This exemption does not apply to the sales of the
following products and services:
(1) building, construction, or reconstruction materials
purchased by a contractor or a subcontractor as a part of a
lump-sum contract or similar type of contract with a guaranteed
maximum price covering both labor and materials for use in the
construction, alteration, or repair of a building or facility;
(2) construction materials purchased by tax exempt entities
or their contractors to be used in constructing buildings or
facilities which will not be used principally by the tax exempt
entities;
(3) the leasing of a motor vehicle as defined in section
297B.01, subdivision 5, except fornew text begin : (i) new text end leases entered into by
the United States or its agencies or instrumentalitiesnew text begin , or (ii)
leases of motor vehicles exempt from tax under chapter 297B
entered into by a political subdivision or its agencies and
instrumentalitiesnew text end ; deleted text begin or
deleted text end
(4) meals and lodging as defined under section 297A.61,
subdivision 3, paragraphs (d) and (g), clause (2), except for
meals and lodging purchased directly by the United States or its
agencies or instrumentalitiesnew text begin ; or
new text end
new text begin
(5) items purchased by a local government for the provision
of goods or services by a political subdivision or its agencies
and instrumentalities if: (i) the goods or services are
generally provided by a private business, and (ii) the purchases
would be taxable if made by a private business engaged in the
same activitynew text end .
(c) deleted text begin As used in this subdivision, "school districts" means
public school entities and districts of every kind and nature
organized under the laws of the state of Minnesota, and any
instrumentality of a school district, as defined in section
471.59.deleted text end new text begin For purposes of paragraph (b), clause (5), "goods or
services generally provided by a private business" include, but
are not limited to, goods or services generally provided by
liquor stores, gas and electric utilities, golf courses,
marinas, health and fitness centers, campgrounds, cafes, and
laundromats. "Goods or services generally provided by a private
business" do not include housing services, sewer and water
services, wastewater treatment, ambulance and other public
safety services, correctional services, chore or homemaking
services provided to elderly or disabled individuals, or road
and street maintenance or lighting.
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, 2005.
new text end
Sec. 3.
Minnesota Statutes 2004, section 297A.70,
subdivision 3, is amended to read:
Subd. 3.
Sales of certain goods and services to
government.
(a) The following sales to or use by the
specified new text begin persons,new text end governmentsnew text begin ,new text end and political subdivisions of
the state are exempt:
(1) deleted text begin repair and replacement parts for emergency rescue
vehicles, fire trucks, and fire apparatus to a political
subdivision;
deleted text end
deleted text begin
(2) deleted text end machinery and equipment, except for motor vehicles,
used directly for mixed municipal solid waste management
services at a solid waste disposal facility as defined in
section 115A.03, subdivision 10;
deleted text begin
(3) chore and homemaking services to a political
subdivision of the state to be provided to elderly or disabled
individuals;
deleted text end
deleted text begin
(4) deleted text end new text begin (2) new text end telephone services to the Department of
Administration that are used to provide telecommunications
services through the intertechnologies revolving fund;
deleted text begin
(5) deleted text end new text begin (3) new text end firefighter personal protective equipment as
defined in paragraph (b), if purchased or authorized by and for
the use of an organized fire department, fire protection
district, or fire company regularly charged with the
responsibility of providing fire protection to the state or a
political subdivision;
deleted text begin
(6) deleted text end new text begin (4) new text end bullet-resistant body armor that provides the
wearer with ballistic and trauma protection, if purchased by a
law enforcement agency of the state deleted text begin or a political subdivision
of the state,deleted text end or a licensed peace officer, as defined in section
626.84, subdivision 1; new text begin and
new text end
deleted text begin
(7) deleted text end new text begin (5) new text end motor vehicles purchased or leased by political
subdivisions of the state if the vehicles are exempt from
registration under section 168.012, subdivision 1, paragraph
(b), exempt from taxation under section 473.448, or exempt from
the motor vehicle sales tax under section 297B.03, clause (12)deleted text begin ;
deleted text end
deleted text begin
(8) equipment designed to process, dewater, and recycle
biosolids for wastewater treatment facilities of political
subdivisions, and materials incidental to installation of that
equipment; and
deleted text end
deleted text begin
(9) sales to a town of gravel and of machinery, equipment,
and accessories, except motor vehicles, used exclusively for
road and bridge maintenance, and leases by a town of motor
vehicles exempt from tax under section 297B.03, clause (10)deleted text end .
(b) For purposes of this subdivision, "firefighters
personal protective equipment" means helmets, including face
shields, chin straps, and neck liners; bunker coats and pants,
including pant suspenders; boots; gloves; head covers or hoods;
wildfire jackets; protective coveralls; goggles; self-contained
breathing apparatus; canister filter masks; personal alert
safety systems; spanner belts; optical or thermal imaging search
devices; and all safety equipment required by the Occupational
Safety and Health Administration.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end