SF 583

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 the 
  1.3             purchase of construction materials and equipment used 
  1.4             in constructing a police department and a central 
  1.5             maintenance facility in the city of Farmington; 
  1.6             amending Minnesota Statutes 2000, sections 297A.71, by 
  1.7             adding a subdivision; and 297A.75, subdivision 1.  
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 297A.71, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 23.  [POLICE DEPARTMENT; CENTRAL MAINTENANCE 
  1.12  FACILITY; CITY OF FARMINGTON.] Materials and supplies used or 
  1.13  consumed in, and equipment incorporated into, the construction 
  1.14  of a police department facility and a central maintenance 
  1.15  facility in the city of Farmington are exempt.  The tax must be 
  1.16  imposed and collected as if the rate in section 297A.62, 
  1.17  subdivision 1, applied, and then refunded as provided in section 
  1.18  297A.75.  
  1.19     [EFFECTIVE DATE.] This section is effective for sales and 
  1.20  purchases made on or after April 1, 2001. 
  1.21     Sec. 2.  Minnesota Statutes 2000, section 297A.75, 
  1.22  subdivision 1, is amended to read: 
  1.23     Subdivision 1.  [TAX COLLECTED.] The tax on the gross 
  1.24  receipts from the sale of the following exempt items must be 
  1.25  imposed and collected as if the sale were taxable and the rate 
  1.26  under section 297A.62, subdivision 1, applied.  The exempt items 
  2.1   include: 
  2.2      (1) capital equipment exempt under section 297A.68, 
  2.3   subdivision 5; 
  2.4      (2) building materials for an agricultural processing 
  2.5   facility exempt under section 297A.71, subdivision 13; 
  2.6      (3) building materials for mineral production facilities 
  2.7   exempt under section 297A.71, subdivision 14; 
  2.8      (4) building materials for correctional facilities under 
  2.9   section 297A.71, subdivision 3, and for a police department 
  2.10  facility and a central maintenance facility under section 
  2.11  297A.71, subdivision 23; 
  2.12     (5) building materials used in a residence for disabled 
  2.13  veterans exempt under section 297A.71, subdivision 11; and 
  2.14     (6) chair lifts, ramps, elevators, and associated building 
  2.15  materials exempt under section 297A.71, subdivision 12. 
  2.16     [EFFECTIVE DATE.] This section is effective for sales and 
  2.17  purchases made on or after April 1, 2001.