HF 1616

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; reenacting the sales and use tax 
  1.3             exemptions for photovoltaic devices and wind energy 
  1.4             systems; amending Minnesota Statutes 1996, section 
  1.5             297A.25, by adding subdivisions. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 47.  [PHOTOVOLTAIC DEVICES.] The gross receipts from 
  1.10  the sale of photovoltaic devices, as defined in section 216C.06, 
  1.11  subdivision 13, and the materials used to install, construct, 
  1.12  repair, or replace them are exempt if the devices are used as an 
  1.13  electric power source. 
  1.14     Sec. 2.  Minnesota Statutes 1996, section 297A.25, is 
  1.15  amended by adding a subdivision to read: 
  1.16     Subd. 48.  [WIND ENERGY CONVERSION SYSTEMS.] The gross 
  1.17  receipts from the sale of wind energy conversion systems, as 
  1.18  defined in section 216C.06, subdivision 12, and the materials 
  1.19  used to manufacture, install, construct, repair, or replace them 
  1.20  are exempt if the systems are used as an electric power source. 
  1.21     Sec. 3.  [EFFECTIVE DATE.] 
  1.22     Sections 1 and 2 are effective retroactively to July 1, 
  1.23  1996, and apply to all sales and purchases made on or after that 
  1.24  date.  Taxpayers affected by this retroactive provision who paid 
  1.25  sales and use taxes on property exempt under section 1 or 2 may 
  2.1   file for a refund with the commissioner of revenue on forms 
  2.2   specified by the commissioner.