SF 2362

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; making permanent the sales tax 
  1.3             exemption for wind energy conversion systems; amending 
  1.4             Laws 1992, chapter 511, article 8, section 39. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Laws 1992, chapter 511, article 8, section 39, 
  1.7   is amended to read: 
  1.8      Sec. 39.  [EFFECTIVE DATE.] 
  1.9      Sections 1, 2, 7, 8, 9, 11, 12, 24, and 28 are effective 
  1.10  the day after final enactment. 
  1.11     Sections 3 and 4 are effective for tax payments due for 
  1.12  sales made after September 30, 1992. 
  1.13     Sections 5 and 6 are effective July 1, 1992, and apply to 
  1.14  refunds filed after that date. 
  1.15     Sections 10, 13, 21, 22, and 26 are effective for sales 
  1.16  made after June 30, 1992. 
  1.17     Sections 14, 15, and 18 are effective for sales made after 
  1.18  May 31, 1992. 
  1.19     Section 16 is effective retroactive for sales made after 
  1.20  June 30, 1991. 
  1.21     Section 19 is effective for all open tax years. 
  1.22     Sections Section 20 and 21 are is effective for sales made 
  1.23  after June 30, 1992, and before July 1, 1996. 
  1.24     Section 23 is effective for sales made on or after the date 
  1.25  of enactment, but prior to April 1, 1994. 
  2.1      Section 25 is effective for fiscal year 1993 and thereafter.
  2.2      Section 36 is effective the day following final enactment, 
  2.3   and upon approval by the governing body of the city of Duluth 
  2.4   pursuant to Minnesota Statutes, section 645.021. 
  2.5      Section 38 is effective for sales made after December 31, 
  2.6   1991. 
  2.7      Sec. 2.  [EFFECTIVE DATE.] 
  2.8      Section 1 is effective the day following final enactment.