SF 1601

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales tax; eliminating the sunset of a
solar energy exemption; amending Minnesota Statutes
2004, section 297A.67, subdivision 29.

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

Section 1.

Minnesota Statutes 2004, section 297A.67,
subdivision 29, is amended to read:

Subd. 29.

new text begin solar new text end energy deleted text begin efficient deleted text end products.

deleted text begin (a) A
residential lighting fixture or a compact fluorescent bulb is
exempt if it has an energy star label.
deleted text end

deleted text begin (b) The following products are exempt if they have an
energyguide label that indicates that the product meets or
exceeds the standards listed below:
deleted text end

deleted text begin (1) an electric heat pump hot water heater with an energy
factor of at least 1.9;
deleted text end

deleted text begin (2) a natural gas water heater with an energy factor of at
least 0.62;
deleted text end

deleted text begin (3) a propane gas or fuel oil water heater with an energy
factor of at least 0.62;
deleted text end

deleted text begin (4) a natural gas furnace with an annual fuel utilization
efficiency greater than 92 percent; and
deleted text end

deleted text begin (5) a propane gas or fuel oil furnace with an annual fuel
utilization efficiency greater than 92 percent.
deleted text end

deleted text begin (c) deleted text end A deleted text begin photovoltaic device deleted text end new text begin solar energy system, as defined
in section 216C.06, subdivision 17, new text end is exempt. deleted text begin For purposes of
this subdivision, "photovoltaic device" means a solid-state
electrical device, such as a solar module, that converts light
directly into direct current electricity of voltage-current
characteristics that are a function of the characteristics of
the light source and the materials in and design of the device.
A "solar module" is a photovoltaic device that produces a
specified power output under defined test conditions, usually
composed of groups of solar cells connected in series, in
parallel, or in series-parallel combinations.
deleted text end

deleted text begin (d) For purposes of this subdivision, "energy star label"
means the label granted to certain products that meet United
States Environmental Protection Agency and United States
Department of Energy criteria for energy efficiency. For
purposes of this subdivision, "energyguide label" means the
label that the United States Federal Trade Commissioner requires
manufacturers to apply to certain appliances under United States
Code, title 16, part 305.
deleted text end

new text begin EFFECTIVE DATE. new text end

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