Minnesota Legislature
SF 1011
as introduced - 87th Legislature (2011 - 2012) Posted on 02/23/2012 10:07am
Current Version - as introduced
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A bill for an act
relating to taxation; increasing tax on special fuel used as substitute for aviation
gasoline; basing aircraft property tax on maximum takeoff weight; removing
obsolete language and making clarifying changes; amending Minnesota Statutes
2010, sections 296A.09, subdivisions 2, 6; 296A.17, subdivisions 1, 3; 360.511,
by adding a subdivision; 360.531, subdivisions 1, 2, 8, 9, by adding a subdivision;
360.57; repealing Minnesota Statutes 2010, section 360.531, subdivisions 3, 4, 6.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 296A.09, subdivision 2, is amended to
read:
Subd. 2.
Special fuel tax imposed.
There is imposed an excise tax of deleted text begin the same ratedeleted text end
new text begin ten cents new text end per gallon deleted text begin as the aviation gasolinedeleted text end on all jet fuel or special fuel received, sold,
stored, or withdrawn from storage in this state, for use as substitutes for aviation gasoline
and not otherwise taxed as gasoline. Jet fuel is defined in section 296A.01, subdivision 8.
Sec. 2.
Minnesota Statutes 2010, section 296A.09, subdivision 6, is amended to read:
Subd. 6.
Exemptions.
The provisions of subdivisions 1 and 2 do not apply to
aviation gasoline or jet fuel purchased by an ambulance service licensed under chapter
144Enew text begin , or to commercial aerial applicators licensed under chapter 18Bnew text end .
Sec. 3.
Minnesota Statutes 2010, section 296A.17, subdivision 1, is amended to read:
Subdivision 1.
Aviation refund requirements.
Any person claiming to be entitled
to any refund or credit provided for in subdivision 3 shall receive the refund or credit
upon filing with the commissioner a claim in such form and manner prescribed by the
commissioner. The claim shall set forth, among other things, the total number of gallons
of aviation gasoline deleted text begin or special fuel for aircraft usedeleted text end upon which the claimant has directly
or indirectly paid the excise tax provided for in this chapter, during the calendar year,
which has been received, stored, or withdrawn from storage by the claimant in this
state and not sold or otherwise disposed of to others. All claims for refunds under this
subdivision shall be made on or before April 30 following the end of the calendar year
for which the refund is claimed.
Sec. 4.
Minnesota Statutes 2010, section 296A.17, subdivision 3, is amended to read:
Subd. 3.
Refund on graduated basis.
Any person who has directly or indirectly
paid the excise tax on aviation gasoline deleted text begin or special fuel for aircraft usedeleted text end provided deleted text begin fordeleted text end
by this chapter, shall, as to all such aviation gasoline deleted text begin and special fueldeleted text end received, stored,
or withdrawn from storage by the person in this state in any calendar year and not sold
or otherwise disposed of to others, or intended for sale or other disposition to others, on
which such tax has been so paid, be entitled to the following graduated reductions in such
tax for that calendar year, to be obtained by means of the following refunds:
(1) on each gallon of such aviation gasoline deleted text begin or special fueldeleted text end up to 50,000 gallons, all
but five cents per gallon;
(2) on each gallon of such aviation gasoline deleted text begin or special fueldeleted text end above 50,000 gallons and
not more than 150,000 gallons, all but two cents per gallon;
(3) on each gallon of such aviation gasoline deleted text begin or special fueldeleted text end above 150,000 gallons
and not more than 200,000 gallons, all but one cent per gallon;
(4) on each gallon of such aviation gasoline deleted text begin or special fueldeleted text end above 200,000, all but
one-half cent per gallon.
Sec. 5.
Minnesota Statutes 2010, section 360.511, is amended by adding a subdivision
to read:
new text begin Subd. 24a. new text end
new text begin Maximum takeoff weight. new text end
new text begin
"Maximum takeoff weight" means the
maximum weight authorized for takeoff of a particular aircraft.
new text end
Sec. 6.
Minnesota Statutes 2010, section 360.531, subdivision 1, is amended to read:
Subdivision 1.
In lieu tax.
All aircraft using the air space overlying the state of
Minnesota or the airports thereof, except as set forth in section 360.55, shall be taxed
in lieu of all other taxes thereon, on the basis deleted text begin and at the rate for the period January 1,
1966, to June 30, 1967, and for each fiscal year as followsdeleted text end new text begin of maximum takeoff weight
except as otherwise provided in this section for registration periods beginning on and
after July 1, 2011new text end .
Sec. 7.
Minnesota Statutes 2010, section 360.531, subdivision 2, is amended to read:
Subd. 2.
Rate.
The tax shall be deleted text begin at the rate of one percent of value; provided that
the minimum tax on an aircraft subject to the provisions of sections 360.511 to 360.67
shall not be less than 25 percent of the tax on said aircraft computed on its base price or
$50 whichever is the higher.deleted text end new text begin for registration periods beginning from July 1, 2011, to
June 30, 2012:new text end
|
new text begin
Maximum takeoff weight: new text end |
new text begin
Amount of tax: new text end |
|
new text begin
Over 40,001 pounds new text end |
new text begin
$35,000 new text end |
|
new text begin
30,001 to 40,000 pounds new text end |
new text begin
$30,000 new text end |
|
new text begin
20,001 to 30,000 pounds new text end |
new text begin
$25,000 new text end |
|
new text begin
15,001 to 20,000 pounds new text end |
new text begin
$20,000 new text end |
|
new text begin
12,501 to 15,000 pounds new text end |
new text begin
$10,000 new text end |
|
new text begin
6,001 to 12,500 pounds new text end |
new text begin
$5,000 new text end |
|
new text begin
Under 6,001 pounds new text end |
new text begin
$1,500 new text end |
new text begin
For registration periods beginning on and after July 1, 2012, and in each fiscal
year after:
new text end
|
new text begin
Maximum takeoff weight: new text end |
new text begin
Amount of tax: new text end |
|
new text begin
Over 40,001 pounds new text end |
new text begin
$30,000 new text end |
|
new text begin
30,001 to 40,000 pounds new text end |
new text begin
$25,000 new text end |
|
new text begin
20,001 to 30,000 pounds new text end |
new text begin
$20,000 new text end |
|
new text begin
15,001 to 20,000 pounds new text end |
new text begin
$15,000 new text end |
|
new text begin
12,501 to 15,000 pounds new text end |
new text begin
$10,000 new text end |
|
new text begin
6,001 to 12,500 pounds new text end |
new text begin
$5,000 new text end |
|
new text begin
Under 6,001 pounds new text end |
new text begin
$1,500 new text end |
new text begin
For an aircraft for which aircraft registration tax was due and paid between July 1,
2010, and June 30, 2011, the amount of the tax each year is the lesser of the amount paid
between July 1, 2010, and June 30, 2011, or the tax computed under this subdivision.
new text end
Sec. 8.
Minnesota Statutes 2010, section 360.531, subdivision 8, is amended to read:
Subd. 8.
Tax, fiscal year.
Every aircraft subject to deleted text begin the provisions ofdeleted text end sections 360.511
to 360.67 deleted text begin whichdeleted text end new text begin thatnew text end has at any time since April 19, 1945, used the air space overlying the
state of Minnesota or deleted text begin thedeleted text end new text begin its new text end airports deleted text begin thereofdeleted text end shall be taxed deleted text begin for the period from January 1,
1966, through June 30, 1967, anddeleted text end for each fiscal year deleted text begin thereafterdeleted text end in which it is so used. Any
aircraft deleted text begin whichdeleted text end new text begin that new text end does not use the air space overlying the state of Minnesota or deleted text begin thedeleted text end new text begin itsnew text end
airports deleted text begin thereof at any time during the period of January 1, 1966, to and including June
30, 1967, ordeleted text end at any time during any fiscal year deleted text begin thereafterdeleted text end shall not be subject to the tax
provided by sections 360.511 to 360.67 for deleted text begin suchdeleted text end new text begin that new text end period. Rebuilt aircraft shall be
subject to the tax provided by sections 360.511 to 360.67 for that portion of the aforesaid
periods remaining after the aircraft has been rebuilt, prorated on a monthly basis.
Sec. 9.
Minnesota Statutes 2010, section 360.531, is amended by adding a subdivision
to read:
new text begin Subd. 8a. new text end
new text begin Turbine-powered business and general aviation. new text end
new text begin
A resident of this state
and an entity based in this state who owns turbine-powered business aircraft or general
aviation aircraft shall pay a filing fee of $25 to the commissioner and file an affidavit
with the commissioner that states:
new text end
new text begin
(1) the name and address of the owner;
new text end
new text begin
(2) the name and address of the person or entity from whom the aircraft was
purchased; and
new text end
new text begin
(3) the aircraft's make, year, model number, federal aircraft registration number,
and manufacturer's identification number.
new text end
Sec. 10.
Minnesota Statutes 2010, section 360.531, subdivision 9, is amended to read:
Subd. 9.
Assessed as personal property in certain cases.
Aircraft subject to
taxation under the provisions of sections 360.54 to 360.67 shall not be assessed as personal
property and shall be subject to no tax except as provided for by these sections. Aircraft
not subject to taxation as provided in these sections, but subject to taxation as personal
property within the state of Minnesota shall be assessed and valued at 33-1/3 percent of
the market value thereof and taxed at the rate and in the manner provided by law for the
taxation of ordinary personal property. If the person against whom any tax has been levied
on the ad valorem basis because of any aircraft shall, during the calendar year for which
such ad valorem tax is levied, be also taxed under provisions of these sections, then and in
that event, upon proper showing, the commissioner of revenue shall grant to the person
against whom said ad valorem tax was levied, such reduction or abatement of net tax
capacity or taxes as was occasioned by the so-called ad valorem tax imposed. If the ad
valorem tax upon any aircraft has been assessed against a dealer in new and used aircraft,
and the tax imposed by these sections for the required period is thereafter paid by the
owner, then and in that event, upon proper showing, the commissioner of revenue, upon
the application of said dealer, shall grant to such dealer against whom said ad valorem tax
was levied such reduction or abatement of net tax capacity or taxes as was occasioned
by the so-called ad valorem tax imposed. new text begin Aircraft engaged in air commerce, within the
meaning of section 360.511, subdivision 4, is subject to taxation under this subdivision.
new text end
Sec. 11.
Minnesota Statutes 2010, section 360.57, is amended to read:
360.57 FILING SWORN STATEMENT BY MANUFACTURER.
Every manufacturer of an aircraft sold or offered for sale within this state, either by
the manufacturer, distributor, dealer, or any other person, shall, on or before the first day in
August of each year, file in the office of the commissioner a sworn statement showing
the various models manufactured by the manufacturer and the deleted text begin retail list pricedeleted text end new text begin maximum
takeoff weight new text end of each model being manufactured August 1 of that year, and shall also
file with the commissioner, in such form as manufacturers usually use for advertising,
complete specifications of the construction of each model that has been manufactured by
the manufacturer. Upon each change in deleted text begin such pricedeleted text end new text begin the maximum takeoff weight new text end and upon
the manufacture of each new model thereafter such manufacturer shall in like manner file
a new statement setting forth such change.
Sec. 12. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2010, section 360.531, subdivisions 3, 4, and 6,
new text end
new text begin
are repealed.
new text end
Sec. 13. new text begin EFFECTIVE DATE.
new text end
new text begin
This act is effective July 1, 2011.
new text end