HF 1673

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting purchases 
  1.3             by fire departments; amending Minnesota Statutes 2000, 
  1.4             sections 297A.68, by adding a subdivision; 297A.70, 
  1.5             subdivision 3; and 297B.03. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.68, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 17.  [SALES TO FIRE DEPARTMENTS.] Sales of tangible 
  1.10  personal property to an organized fire department, fire 
  1.11  protection district, or fire company regularly charged with the 
  1.12  responsibility of providing fire protection to the state or a 
  1.13  political subdivision are exempt.  Sales of firefighters 
  1.14  personal protective equipment if purchased or authorized by and 
  1.15  for the use of an organized fire department, fire protection 
  1.16  district, or fire company regularly charged with the 
  1.17  responsibility of providing fire protection to the state or a 
  1.18  political subdivision are exempt.  For purposes of this 
  1.19  subdivision, "firefighters personal protective equipment" means 
  1.20  helmets, including face shields, chin straps, and neck liners; 
  1.21  bunker coats and pants, including pant suspenders; boots; 
  1.22  gloves; head covers or hoods; wildfire jackets; protective 
  1.23  coveralls; goggles; self-contained breathing apparatus; canister 
  1.24  filter masks; personal alert safety systems; spanner belts; 
  1.25  optical or thermal imaging search devices; and all safety 
  2.1   equipment required by the Occupational Safety and Health 
  2.2   Administration. 
  2.3      [EFFECTIVE DATE.] This section is effective for sales made 
  2.4   after June 30, 2001. 
  2.5      Sec. 2.  Minnesota Statutes 2000, section 297A.70, 
  2.6   subdivision 3, is amended to read: 
  2.7      Subd. 3.  [SALES OF CERTAIN GOODS AND SERVICES TO 
  2.8   GOVERNMENT.] (a) The following sales to or use by the specified 
  2.9   governments and political subdivisions of the state are exempt: 
  2.10     (1) supplies and equipment used to provide medical care in 
  2.11  the operation of an ambulance service owned and operated by a 
  2.12  political subdivision of the state; 
  2.13     (2) repair and replacement parts for emergency rescue 
  2.14  vehicles, fire trucks, and fire apparatus to a political 
  2.15  subdivision; 
  2.16     (3) machinery and equipment, except for motor vehicles, 
  2.17  used directly for mixed municipal solid waste management 
  2.18  services at a solid waste disposal facility as defined in 
  2.19  section 115A.03, subdivision 10; 
  2.20     (4) chore and homemaking services to a political 
  2.21  subdivision of the state to be provided to elderly or disabled 
  2.22  individuals; 
  2.23     (5) telephone services to the department of administration 
  2.24  that are used to provide telecommunications services through the 
  2.25  intertechnologies revolving fund; 
  2.26     (6) firefighter personal protective equipment as defined in 
  2.27  paragraph (b), if purchased or authorized by and for the use of 
  2.28  an organized fire department, fire protection district, or fire 
  2.29  company regularly charged with the responsibility of providing 
  2.30  fire protection to the state or a political subdivision; 
  2.31     (7) bullet-resistant body armor that provides the wearer 
  2.32  with ballistic and trauma protection, if purchased by a law 
  2.33  enforcement agency of the state or a political subdivision of 
  2.34  the state, or a licensed peace officer, as defined in section 
  2.35  626.84, subdivision 1; 
  2.36     (8) (7) motor vehicles purchased or leased by political 
  3.1   subdivisions of the state if the vehicles are exempt from 
  3.2   registration under section 168.012, subdivision 1, paragraph 
  3.3   (b), or exempt from taxation under section 473.448; 
  3.4      (9) (8) equipment designed to process, dewater, and recycle 
  3.5   biosolids for wastewater treatment facilities of political 
  3.6   subdivisions, and materials incidental to installation of that 
  3.7   equipment; and materials used to construct buildings to house 
  3.8   the equipment, if the materials are purchased after June 30, 
  3.9   1998, and before July 1, 2001; and 
  3.10     (10) (9) sales to a town of gravel and of machinery, 
  3.11  equipment, and accessories, except motor vehicles, used 
  3.12  exclusively for road and bridge maintenance, and leases by a 
  3.13  town of motor vehicles exempt from tax under section 297B.03, 
  3.14  clause (10). 
  3.15     (b) For purposes of this subdivision, "firefighters 
  3.16  personal protective equipment" means helmets, including face 
  3.17  shields, chin straps, and neck liners; bunker coats and pants, 
  3.18  including pant suspenders; boots; gloves; head covers or hoods; 
  3.19  wildfire jackets; protective coveralls; goggles; self-contained 
  3.20  breathing apparatus; canister filter masks; personal alert 
  3.21  safety systems; spanner belts; optical or thermal imaging search 
  3.22  devices; and all safety equipment required by the Occupational 
  3.23  Safety and Health Administration. 
  3.24     [EFFECTIVE DATE.] This section is effective for sales made 
  3.25  after June 30, 2001. 
  3.26     Sec. 3.  Minnesota Statutes 2000, section 297B.03, is 
  3.27  amended to read: 
  3.28     297B.03 [EXEMPTIONS.] 
  3.29     There is specifically exempted from the provisions of this 
  3.30  chapter and from computation of the amount of tax imposed by it 
  3.31  the following:  
  3.32     (1) purchase or use, including use under a lease purchase 
  3.33  agreement or installment sales contract made pursuant to section 
  3.34  465.71, of any motor vehicle by the United States and its 
  3.35  agencies and instrumentalities and by any person described in 
  3.36  and subject to the conditions provided in section 297A.25, 
  4.1   subdivision 18; 
  4.2      (2) purchase or use of any motor vehicle by any person who 
  4.3   was a resident of another state at the time of the purchase and 
  4.4   who subsequently becomes a resident of Minnesota, provided the 
  4.5   purchase occurred more than 60 days prior to the date such 
  4.6   person began residing in the state of Minnesota; 
  4.7      (3) purchase or use of any motor vehicle by any person 
  4.8   making a valid election to be taxed under the provisions of 
  4.9   section 297A.211; 
  4.10     (4) purchase or use of any motor vehicle previously 
  4.11  registered in the state of Minnesota when such transfer 
  4.12  constitutes a transfer within the meaning of section 118, 331, 
  4.13  332, 336, 337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 
  4.14  1563(a) of the Internal Revenue Code of 1986, as amended through 
  4.15  December 31, 1999; 
  4.16     (5) purchase or use of any vehicle owned by a resident of 
  4.17  another state and leased to a Minnesota based private or for 
  4.18  hire carrier for regular use in the transportation of persons or 
  4.19  property in interstate commerce provided the vehicle is titled 
  4.20  in the state of the owner or secured party, and that state does 
  4.21  not impose a sales tax or sales tax on motor vehicles used in 
  4.22  interstate commerce; 
  4.23     (6) purchase or use of a motor vehicle by a private 
  4.24  nonprofit or public educational institution for use as an 
  4.25  instructional aid in automotive training programs operated by 
  4.26  the institution.  "Automotive training programs" includes motor 
  4.27  vehicle body and mechanical repair courses but does not include 
  4.28  driver education programs; 
  4.29     (7) purchase of a motor vehicle for use as an ambulance by 
  4.30  an ambulance service licensed under section 144E.10; 
  4.31     (8) purchase of a motor vehicle by or for a public library, 
  4.32  as defined in section 134.001, subdivision 2, as a bookmobile or 
  4.33  library delivery vehicle; 
  4.34     (9) purchase of a ready-mixed concrete truck; 
  4.35     (10) purchase or use of a motor vehicle by a town for use 
  4.36  exclusively for road maintenance, including snowplows and dump 
  5.1   trucks, but not including automobiles, vans, or pickup trucks; 
  5.2      (11) purchase or use of a motor vehicle by a corporation, 
  5.3   society, association, foundation, or institution organized and 
  5.4   operated exclusively for charitable, religious, or educational 
  5.5   purposes, but only if the vehicle is: 
  5.6      (i) a truck, as defined in section 168.011, a bus, as 
  5.7   defined in section 168.011, or a passenger automobile, as 
  5.8   defined in section 168.011, if the automobile is designed and 
  5.9   used for carrying more than nine persons including the driver; 
  5.10  and 
  5.11     (ii) intended to be used primarily to transport tangible 
  5.12  personal property or individuals, other than employees, to whom 
  5.13  the organization provides service in performing its charitable, 
  5.14  religious, or educational purpose; or 
  5.15     (12) purchase or use of a motor vehicle used for fire 
  5.16  suppression by an organized fire department, fire protection 
  5.17  district, or fire company regularly charged with the 
  5.18  responsibility of providing fire protection to the state or a 
  5.19  political subdivision are exempt. 
  5.20     [EFFECTIVE DATE.] This section is effective for sales made 
  5.21  after June 30, 2001.