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HF 4422

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/17/2022 02:22pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; sales and use; providing an exemption for fiber and conduit
used in broadband and Internet access services; appropriating money; amending
Minnesota Statutes 2020, section 297A.68, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision
to read:


new text begin Subd. 35b. new text end

new text begin Fiber and conduit; broadband and Internet access. new text end

new text begin To the extent not
exempt under subdivision 35a, fiber and conduit purchased or leased for use directly by a
broadband or Internet service provider, primarily in the provision of broadband or Internet
access services that are ultimately to be sold at retail, are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Notwithstanding Minnesota Statutes, section 3.192, paragraph
(c), this section is effective retroactively for sales and purchases made after July 1, 2017.
new text end

Sec. 2. new text beginREFUNDS; FIBER AND CONDUIT.
new text end

new text begin Requests for refunds of purchases exempt under Minnesota Statutes, section 297A.68,
subdivision 35b, made after July 1, 2017, and before July 1, 2022, must be submitted by
December 31, 2022. Only the broadband or Internet service provider may apply for a refund.
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, the contractor,
subcontractor, or builder must furnish to the broadband or Internet service provider a
statement including the cost of the exempt items and the taxes paid on the items. An amount
sufficient to pay the refunds is appropriated to the commissioner from the general fund. The
provisions of Minnesota Statutes, section 297A.75, subdivision 4, apply to refunds issued
under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end