as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 03/15/1999 |
1.1 A bill for an act 1.2 relating to taxation; sales and use; exempting 1.3 machinery and equipment used to convert to digital 1.4 television signals; amending Minnesota Statutes 1998, 1.5 section 297A.25, by adding a subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1998, section 297A.25, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 79. [DIGITAL TELEVISION EQUIPMENT.] The gross 1.10 receipts from the sale, purchase, use, or consumption of 1.11 machinery, equipment, materials, and supplies used in the 1.12 analog-to-digital conversion of television broadcasting, or 1.13 consumed in or incorporated into that conversion, are exempt if 1.14 the items are used by the television station to: 1.15 (1) allow the station to originate and broadcast or receive 1.16 and broadcast digital television signals; and 1.17 (2) comply with orders of the Federal Communications 1.18 Commission issued April 21, 1997, Code of Federal Regulations, 1.19 title 47, part 73. 1.20 Sec. 2. [EFFECTIVE DATE; CLAIMS FOR REFUND.] 1.21 Section 1 is effective for sales and purchases after April 1.22 21, 1997. Notwithstanding the provisions of Minnesota Statutes, 1.23 section 289A.50, subdivisions 2 and 2a, a purchaser of items 1.24 exempt under this section may file a claim for refund directly 1.25 with the commissioner of revenue.