SF 334

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting sales 
  1.3             to Western Lake Superior sanitary district; amending 
  1.4             Minnesota Statutes 2000, sections 297A.70, subdivision 
  1.5             2; and 458D.23. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.70, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  [SALES TO GOVERNMENT.] (a) All sales, except 
  1.10  those listed in paragraph (b), to the following governments and 
  1.11  political subdivisions, or to the listed agencies or 
  1.12  instrumentalities of governments and political subdivisions, are 
  1.13  exempt: 
  1.14     (1) the United States and its agencies and 
  1.15  instrumentalities; 
  1.16     (2) school districts, the University of Minnesota, state 
  1.17  universities, community colleges, technical colleges, state 
  1.18  academies, the Perpich Minnesota center for arts education, and 
  1.19  an instrumentality of a political subdivision that is accredited 
  1.20  as an optional/special function school by the North Central 
  1.21  Association of Colleges and Schools; 
  1.22     (3) hospitals and nursing homes owned and operated by 
  1.23  political subdivisions of the state; 
  1.24     (4) other states or political subdivisions of other states, 
  1.25  if the sale would be exempt from taxation if it occurred in that 
  2.1   state; and 
  2.2      (5) sales to public libraries, public library systems, 
  2.3   multicounty, multitype library systems as defined in section 
  2.4   134.001, county law libraries under chapter 134A, state agency 
  2.5   libraries, the state library under section 480.09, and the 
  2.6   legislative reference library; and 
  2.7      (6) Western Lake Superior sanitary district. 
  2.8      (b) This exemption does not apply to the sales of the 
  2.9   following products and services: 
  2.10     (1) building, construction, or reconstruction materials 
  2.11  purchased by a contractor or a subcontractor as a part of a 
  2.12  lump-sum contract or similar type of contract with a guaranteed 
  2.13  maximum price covering both labor and materials for use in the 
  2.14  construction, alteration, or repair of a building or facility; 
  2.15     (2) construction materials purchased by tax exempt entities 
  2.16  or their contractors to be used in constructing buildings or 
  2.17  facilities which will not be used principally by the tax exempt 
  2.18  entities; 
  2.19     (3) the leasing of a motor vehicle as defined in section 
  2.20  297B.01, subdivision 5, except for leases entered into by the 
  2.21  United States or its agencies or instrumentalities; or 
  2.22     (4) meals and lodging as defined under section 297A.61, 
  2.23  subdivisions 3, paragraph (d), and 16, paragraph (c), except for 
  2.24  meals and lodging purchased directly by the United States or its 
  2.25  agencies or instrumentalities. 
  2.26     (c) As used in this subdivision, "school districts" means 
  2.27  public school entities and districts of every kind and nature 
  2.28  organized under the laws of the state of Minnesota, and any 
  2.29  instrumentality of a school district, as defined in section 
  2.30  471.59. 
  2.31     [EFFECTIVE DATE.] This section is effective for sales and 
  2.32  purchases after June 30, 2001. 
  2.33     Sec. 2.  Minnesota Statutes 2000, section 458D.23, is 
  2.34  amended to read: 
  2.35     458D.23 [PROPERTY EXEMPT FROM TAXATION.] 
  2.36     Any properties, real or personal, owned, leased, 
  3.1   controlled, used, or occupied by the sanitary sewer board for 
  3.2   any purpose under sections 458D.01 to 458D.24 are declared to be 
  3.3   acquired, owned, leased, controlled, used and occupied for 
  3.4   public, governmental, and municipal purposes, and shall be 
  3.5   exempt from taxation by the state or any political subdivision 
  3.6   of the state, except to the extent that the property is subject 
  3.7   to the sales and use tax under chapter 297A, provided that such 
  3.8   properties shall be subject to special assessments levied by a 
  3.9   political subdivision for a local improvement in amounts 
  3.10  proportionate to and not exceeding the special benefit received 
  3.11  by the properties from such improvement.  No possible use of any 
  3.12  such properties in any manner different from their use as part 
  3.13  of a disposal system at the time shall be considered in 
  3.14  determining the special benefit received by such properties.  
  3.15  All such assessments shall be subject to final approval by the 
  3.16  board, whose determination of the benefits shall be conclusive 
  3.17  upon the political subdivision levying the assessment.  All 
  3.18  bonds, certificates of indebtedness or other obligations of the 
  3.19  board, and the interest thereon, shall be exempt from taxation 
  3.20  by the state or any political subdivision of the state. 
  3.21     [EFFECTIVE DATE.] This section is effective for sales after 
  3.22  June 30, 2001.