as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; providing a sales tax exemption 1.3 for geothermal heating and cooling systems; amending 1.4 Minnesota Statutes 2000, section 297A.68, by adding a 1.5 subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 2000, section 297A.68, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 35. [GEOTHERMAL EQUIPMENT.] Equipment used in a 1.10 geothermal heating and cooling system, and materials used and 1.11 labor charges for installation of the system, are exempt. 1.12 [EFFECTIVE DATE.] This section is effective for sales after 1.13 June 30, 2001.