HF 2792

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; sales and use; exempting construction materials and
equipment used to construct the Polk County Justice Center; amending
Minnesota Statutes 2004, section 297A.71, by adding a subdivision; Minnesota
Statutes 2005 Supplement, section 297A.75, subdivisions 1, 2, 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 37. new text end

new text begin Polk County Justice Center. new text end

new text begin (a) Materials and supplies used or
consumed in, and equipment incorporated into, the construction, improvement, or
expansion of the Polk County Justice Center are exempt.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied, and then refunded to Polk County in the manner provided in
section 297A.75.
new text end

new text begin (c) This section is effective for sales and purchases made after June 30, 2005, and
before January 1, 2008.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to sales and purchases made after June 30, 2005, and before January 1, 2008.
new text end

Sec. 2.

Minnesota Statutes 2005 Supplement, section 297A.75, subdivision 1, is
amended to read:

Subdivision 1.

Tax collected.

The tax on the gross receipts from the sale of the
following exempt items must be imposed and collected as if the sale were taxable and the
rate under section 297A.62, subdivision 1, applied. The exempt items include:

(1) capital equipment exempt under section 297A.68, subdivision 5;

(2) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;

(3) building materials for mineral production facilities exempt under section
297A.71, subdivision 14;

(4) building materials for correctional facilities under section 297A.71, subdivision
3;

(5) building materials used in a residence for disabled veterans exempt under section
297A.71, subdivision 11;

(6) elevators and building materials exempt under section 297A.71, subdivision 12;

(7) building materials for the Long Lake Conservation Center exempt under section
297A.71, subdivision 17;

(8) materials, supplies, fixtures, furnishings, and equipment for a county law
enforcement and family service center under section 297A.71, subdivision 26;

(9) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23; deleted text begin and
deleted text end

(10) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35 new text begin ; and
new text end

new text begin (11) materials, supplies, and equipment for a justice center exempt under section
297A.71, subdivision 37 new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to sales and purchases made after June 30, 2005, and before January 1, 2008.
new text end

Sec. 3.

Minnesota Statutes 2005 Supplement, section 297A.75, subdivision 2, is
amended to read:

Subd. 2.

Refund; eligible persons.

Upon application on forms prescribed by the
commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
must be paid to the applicant. Only the following persons may apply for the refund:

(1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;

(2) for subdivision 1, clauses (4), (7), deleted text begin and deleted text end (8), new text begin and (11), new text end the applicant must be the
governmental subdivision;

(3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits
provided in United States Code, title 38, chapter 21;

(4) for subdivision 1, clause (6), the applicant must be the owner of the homestead
property;

(5) for subdivision 1, clause (9), the owner of the qualified low-income housing
project; and

(6) for subdivision 1, clause (10), the applicant must be a municipal electric utility or
a joint venture of municipal electric utilities.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to sales and purchases made after June 30, 2005, and before January 1, 2008.
new text end

Sec. 4.

Minnesota Statutes 2005 Supplement, section 297A.75, subdivision 3, is
amended to read:

Subd. 3.

Application.

(a) The application must include sufficient information
to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), deleted text begin or deleted text end (10), new text begin
or (11), new text end the contractor, subcontractor, or builder must furnish to the refund applicant a
statement including the cost of the exempt items and the taxes paid on the items unless
otherwise specifically provided by this subdivision. The provisions of sections 289A.40
and 289A.50 apply to refunds under this section.

(b) An applicant may not file more than two applications per calendar year for
refunds for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to sales and purchases made after June 30, 2005, and before January 1, 2008.
new text end