SF 1653

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales tax; providing a sales tax exemption for construction materials
used in wastewater and water treatment facilities in the cities of Brainerd
and Baxter; amending Minnesota Statutes 2006, section 297A.71, by adding
subdivisions.

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

Section 1.

Minnesota Statutes 2006, section 297A.71, is amended by adding a
subdivision to read:

new text begin Subd. 40. new text end

new text begin Brainerd and Baxter wastewater treatment facility. new text end

new text begin Materials and
supplies used in, and equipment incorporated into, the construction of a joint wastewater
treatment facility servicing the cities of Brainerd and Baxter is exempt. This exemption is
for purchases made before July 1, 2010.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 1, 2007.
new text end

Sec. 2.

Minnesota Statutes 2006, section 297A.71, is amended by adding a subdivision
to read:

new text begin Subd. 41. new text end

new text begin Baxter water treatment facility. new text end

new text begin Materials and supplies used in, and
equipment incorporated into, the construction of a water treatment facility and water tower
owned by the city of Baxter is exempt. This exemption is for purchases made before
July 1, 2009. The city may apply for a refund of taxes paid on these materials using
the mechanism provided for building materials for correctional facilities under section
297A.75.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
May 1, 2006.
new text end