HF 843

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 certain construction materials for certain
resource recovery facilities; amending Minnesota
Statutes 2004, section 297A.71, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2002, section 297A.71, is
amended by adding a subdivision to read:

new text begin Subd. 33. new text end

new text begin Waste recovery facility. new text end

new text begin Materials and
supplies used or consumed in, and equipment incorporated into,
the construction, improvement, or expansion of a waste-to-energy
resource recovery facility are exempt if the facility uses
biomass or mixed municipal solid waste as a primary fuel to
generate steam or electricity.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and
purchases made after January 1, 2005.
new text end