as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxation; modifying a sales tax exemption related to wood waste
cogeneration facilities; amending Minnesota Statutes 2006, section 297A.71,
subdivision 8.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 297A.71, subdivision 8, is amended to
read:
Building materials and supplies for
constructing, equipping, or modifying a district heating and cooling system cogeneration
facility are exempt if the facilitydeleted text begin :
deleted text end
deleted text begin (1)deleted text end utilizes wood waste as a primary fuel sourcedeleted text begin ; and
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deleted text begin (2) satisfies the requirements of the biomass mandate in section 216B.2424,
subdivision 5deleted text end .
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This section is effective for sales after June 30, 2008.
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