SF 1435

as introduced - 83rd Legislature (2003 - 2004) 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 certain property used in constructing a 
  1.4             St. Paul and Ramsey county collocated police and 
  1.5             sheriff facility. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [SALES TAX EXEMPTION; CONSTRUCTION MATERIALS; 
  1.8   ST. PAUL AND RAMSEY COUNTY COLLOCATED POLICE AND SHERIFF 
  1.9   FACILITY.] 
  1.10     Materials and supplies used or consumed in, and machinery 
  1.11  and equipment incorporated into, the construction of the Griffin 
  1.12  building, a St. Paul and Ramsey county collocated police and 
  1.13  sheriff facility, are exempt.  
  1.14     The tax must be imposed and collected as if the rate under 
  1.15  Minnesota Statutes, section 297A.62, subdivision 1, applied, and 
  1.16  then refunded under the provisions provided in Minnesota 
  1.17  Statutes, section 297A.75.  The applicant must be the 
  1.18  governmental subdivision.  If the tax was paid by the 
  1.19  contractor, subcontractor, or builder, the contractor, 
  1.20  subcontractor, or builder must furnish to the governmental 
  1.21  subdivision a statement including the cost of the exempt items 
  1.22  and the taxes paid on the items. 
  1.23     Interest must be paid from 60 days after the date the 
  1.24  refund claim is filed with the commissioner of revenue.  The 
  1.25  amount required to make the refunds under this subdivision is 
  2.1   appropriated to the commissioner of revenue.  
  2.2      [EFFECTIVE DATE.] This section is effective for purchases 
  2.3   made after March 15, 2003, and before December 31, 2003.