SF 775

1st Engrossment - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; sales and use; exempting sales
of stoves that burn biomass fuels; extending the sales
tax exemption related to the construction of a biomass
fueled electric generation facility; amending
Minnesota Statutes 2004, section 297A.67, by adding a
subdivision; Laws 1999, chapter 243, article 4,
section 19, as amended.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 297A.67, is
amended by adding a subdivision to read:

new text begin Subd. 32. new text end

new text begin Biomass fuel stoves. new text end

new text begin Stoves designed to burn
agricultural products or other biomass fuels are exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and
purchases made after June 30, 2005.
new text end

Sec. 2.

Laws 1999, chapter 243, article 4, section 19, as
amended by Laws 2001, First Special Session chapter 5, article
12, section 88, and by Laws 2003, First Special Session chapter
21, article 8, section 14, is amended to read:

Sec. 19 new text begin EFFECTIVE DATES.
new text end

Sections 1, 2, 5, 7, 9, and 11 are effective for sales and
purchases made after June 30, 1999.

Section 3 is effective for amended returns and refund
claims filed on or after July 1, 1999.

Section 4 is effective the day following final enactment
and applies retroactively to all open tax years and to
assessments and appeals under Minnesota Statutes, sections
289A.38 and 289A.65, for which the time limits have not expired
on the date of final enactment of this act. The provisions of
Minnesota Statutes, section 289A.50, apply to refunds claimed
under section 4. Refunds claimed under section 4 must be filed
by the later of December 31, 1999, or the time limit under
Minnesota Statutes, section 289A.40, subdivision 1.

Section 6 is effective retroactively for sales and
purchases made after June 30, 1998.

Section 8 is effective for purchases and sales made after
the date of final enactment.

Section 10 is effective for purchases made after the date
of final enactment and before July 1, deleted text begin 2005 deleted text end new text begin 2007 new text end .

Section 12 is effective the day after final enactment.
Section 12, paragraphs (a) to (c), apply to all local sales
taxes enacted after July 1, 1999. Section 12, paragraph (d),
applies to all local sales taxes in effect at the time of, or
imposed after the day of, the enactment of this section.

Section 13 is effective the day following final enactment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day
following final enactment.
new text end