HF 3769

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

A bill for an act
relating to taxation; providing a sales tax exemption for the Plainview-Elgin
Sanitary District; amending Minnesota Statutes 2004, section 297A.71, by
adding a subdivision; Minnesota Statutes 2005 Supplement, section 297A.75,
subdivision 1.

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 Plainview-Elgin Sanitary District facility. new text end

new text begin Materials, supplies, and
equipment incorporated into the expansion and improvement of a wastewater treatment
facility owned and operated by the Plainview-Elgin Sanitary District are exempt. This
exemption is for purchases made before December 31, 2007. The tax must be imposed and
collected as if the rate under section 297A.62, subdivision 1, applied, and then refunded in
the manner provided in section 297A.75.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made on
or after April 12, 2006.
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; new text begin and building materials, supplies, and equipment for a wastewater
treatment facility under section 297A.71, subdivision 37;
new text end

(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; and

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment for
sales and purchases made on or after April 1, 2006.
new text end