SF 1693

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

A bill for an act
relating to sales and use tax; exempting construction materials for the Harris
wastewater treatment facility and water treatment plant; amending Minnesota
Statutes 2006, section 297A.71, by adding a subdivision.

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 Harris wastewater treatment facility. new text end

new text begin Materials and supplies used in,
and equipment incorporated into, the construction of a wastewater treatment facility
and a water treatment plant owned by the city of Harris are exempt. This exemption is
effective for purchases made after May 31, 2006, and on or before June 30, 2008. The
city may apply for a refund of taxes paid on purchases exempt under this section. The
provisions of section 297A.75, subdivisions 2, clause (2), and 3 to 5, apply to any refunds
made under this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end