HF 2007

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  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.