HF 3810

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

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting certain 
  1.3             vehicles and engines used by interstate carriers; 
  1.4             amending Minnesota Statutes 1998, section 297A.211, 
  1.5             subdivision 2. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.211, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  (a) Such persons, when properly registered as 
  1.10  retailers, may make purchases in this state, or import property 
  1.11  into this state, without payment of the sales or use taxes 
  1.12  imposed by this chapter at the time of purchase or importation, 
  1.13  provided that such purchases or importations come within the 
  1.14  provisions of this section and are made in strict compliance 
  1.15  with the rules of the commissioner. 
  1.16     (b) Any person described in subdivision 1 may elect to pay 
  1.17  directly to the commissioner any sales or use tax that may be 
  1.18  due under this chapter for the acquisition of mobile 
  1.19  transportation equipment and parts and accessories attached or 
  1.20  to be attached to such equipment registered under section 
  1.21  168.187. 
  1.22     (c) The total cost of such equipment and parts and 
  1.23  accessories attached or to be attached to such equipment shall 
  1.24  be multiplied by a fraction, the numerator of which is the 
  1.25  Minnesota mileage as reported on the current pro rata 
  2.1   application provided for in section 168.187 and the denominator 
  2.2   is the total mileage reported on the current pro rata 
  2.3   registration application.  The amount so determined shall be 
  2.4   multiplied by the tax rate to disclose the tax due. 
  2.5   In computing the tax under this section "sales price" does not 
  2.6   include the amount of any tax, except any manufacturer's or 
  2.7   importer's excise tax, imposed by the United States upon or with 
  2.8   respect to retail sales, whether imposed on the retailer or the 
  2.9   consumer.  
  2.10     (d) The total cost of mobile transportation equipment and 
  2.11  parts and accessories attached or to be attached to such 
  2.12  equipment used in the provision of interstate for-hire 
  2.13  transportation of tangible personal property is exempt from 
  2.14  taxation under this chapter and chapter 297B if the following 
  2.15  conditions are met: 
  2.16     (1) the mobile transportation equipment is a truck which 
  2.17  exceeds 10,000 pounds gross weight; and 
  2.18     (2) it contains an engine that received the Environmental 
  2.19  Protection Agency certification for "newly manufactured diesel 
  2.20  engines" based on their most recent standard beginning with the 
  2.21  year 2004 standards. 
  2.22     (e) The sale of an engine meeting the requirement in 
  2.23  paragraph (d), clause (2), and parts used for converting the 
  2.24  power source as needed to retrofit an existing truck to meet the 
  2.25  requirements in paragraph (d) are exempt.  For purposes of this 
  2.26  paragraph "parts used for converting" means wiring, fuel lines, 
  2.27  engine coolant system, fuel storage containers, fuel control 
  2.28  system, and other components associated with reducing the 
  2.29  emissions characteristics of an engine.  
  2.30     (f) Each such retailer shall make a return and remit to the 
  2.31  commissioner the tax due for the preceding calendar month in 
  2.32  accordance with the provisions of sections 289A.11 and 289A.20, 
  2.33  subdivision 4. 
  2.34     Sec. 2.  [EFFECTIVE DATE.] 
  2.35     Section 1 is effective for sales and purchases made after 
  2.36  June 30, 2000.