SF 829

as introduced - 89th Legislature (2015 - 2016) Posted on 02/17/2015 08:33am

A bill for an act
relating to taxation; sales and use; providing a sales tax exemption for a
wastewater treatment facility owned by the city of Mora; appropriating money.

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

Section 1. MUNICIPALLY OWNED WASTEWATER TREATMENT FACILITY;
CITY OF MORA.

Subdivision 1.

Exemption.

Materials and supplies used in and equipment
incorporated into a wastewater treatment facility owned and operated by the city of Mora
are exempt from taxation under Minnesota Statutes, chapter 297A. All purchases for this
facility must be made after January 1, 2015, and before January 1, 2017.

Subd. 2.

Refund.

The tax on purchases exempt under subdivision 1 must be
imposed and collected as if the rate under Minnesota Statutes, section 297A.62 applied,
and then refunded in the manner provided in Minnesota Statutes, section 297A.75. The
applicant must be the governmental entity that owns or contracts for the project or facility.
If the tax was paid by a contractor, subcontractor, or builder, the contractor, subcontractor,
or builder must furnish to the refund applicant a statement including the cost of the exempt
items and the taxes paid on the items.

Subd. 3.

Appropriation.

The amount required to make the refunds under this
section is appropriated to the commissioner of revenue.

EFFECTIVE DATE.

This section is effective for purchases made after January 1,
2015, and before January 1, 2017.