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SF 2527

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for the exemption from 
  1.3             sales and use taxation of purchases for certain 
  1.4             electric generation facilities; amending Minnesota 
  1.5             Statutes 2002, section 297A.71, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 33.  [ELECTRIC GENERATION FACILITY.] (a) Materials 
  1.11  and supplies used or consumed in, and machinery and equipment 
  1.12  incorporated into, the construction of a combined-cycle 
  1.13  combustion-turbine electric generation facility that exceeds 300 
  1.14  megawatts of installed capacity are exempt if, at the time of 
  1.15  construction, the facility: 
  1.16     (1) is designed to utilize natural gas as a primary fuel; 
  1.17     (2) is not owned by a public utility as defined in section 
  1.18  216B.02, subdivision 4; 
  1.19     (3) is located within five miles of an existing natural gas 
  1.20  pipeline and within four miles of an existing electrical 
  1.21  transmission substation; 
  1.22     (4) is located outside the metropolitan area as defined 
  1.23  under section 473.121, subdivision 2; and 
  1.24     (5) is designed to provide energy and ancillary services 
  1.25  and has received a certificate of need under section 216B.243. 
  1.26     (b) Construction of the facility must be commenced after 
  2.1   January 1, 2004, and before January 1, 2007, except that the 
  2.2   exemption applies to materials and supplies used or consumed in, 
  2.3   and machinery and equipment incorporated into, the construction 
  2.4   of any expansion of the facility that also meets the 
  2.5   requirements of paragraph (a), clauses (1) to (5), without 
  2.6   regard to the date that construction of the expansion commences. 
  2.7      [EFFECTIVE DATE.] This section is effective for sales and 
  2.8   purchases made after December 31, 2003.