as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; providing an exemption from 1.3 sales tax for geothermal equipment; amending Minnesota 1.4 Statutes 2002, section 297A.67, 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 2002, section 297A.67, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 32. [GEOTHERMAL EQUIPMENT.] The loop field 1.10 collection system, the heat pump, and charges for installation 1.11 of geothermal heating and cooling systems are exempt. 1.12 [EFFECTIVE DATE.] This section is effective for sales, 1.13 purchases, and installations occurring on and after July 1, 2004.