SF 2865

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; providing a temporary exemption 
  1.3             from the tax on solid waste collection and disposal 
  1.4             services for certain local units of government. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [TEMPORARY SALES TAX EXEMPTION.] 
  1.7      Political subdivisions are exempt from the requirement to 
  1.8   pay taxes on solid waste collection and disposal services 
  1.9   imposed under Minnesota Statutes, section 297A.45, for services 
  1.10  provided after December 31, 1989, and before July 1, 1995.  No 
  1.11  refunds will be paid under this section unless the political 
  1.12  subdivision can demonstrate to the commissioner of revenue that 
  1.13  the refunds will be paid to the residents of the political 
  1.14  subdivision who paid the tax directly or indirectly. 
  1.15     Sec. 2.  [EFFECTIVE DATE.] 
  1.16     Section 1 is effective the day following final enactment.