SF 838

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing a sales tax exemption 
  1.3             for certain tree and stump removal and trimming 
  1.4             services; amending Minnesota Statutes 1998, sections 
  1.5             297A.15, subdivision 6; and 297A.25, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 297A.15, 
  1.9   subdivision 6, is amended to read: 
  1.10     Subd. 6.  [REFUND; APPROPRIATION.] The tax on the gross 
  1.11  receipts from the sale of items exempt under section 297A.25, 
  1.12  subdivision subdivisions 43 and 79, must be imposed and 
  1.13  collected as if the sale were taxable and the rate under section 
  1.14  297A.02, subdivision 1, applied. 
  1.15     Upon application by the owner of the homestead property on 
  1.16  forms prescribed by the commissioner, a refund equal to the tax 
  1.17  paid on the gross receipts of the building materials and 
  1.18  equipment must be paid to the homeowner.  In the case of 
  1.19  building materials in which the tax was paid by a contractor, 
  1.20  application must be made by the homeowner for the sales tax paid 
  1.21  by the contractor.  The application must include sufficient 
  1.22  information to permit the commissioner to verify the sales tax 
  1.23  paid for the project.  The contractor must furnish to the 
  1.24  homeowner a statement of the cost of building materials and the 
  1.25  sales taxes paid on the materials.  The amount required to make 
  1.26  the refunds is annually appropriated to the commissioner.  
  2.1   Interest must be paid on the refund at the rate in section 
  2.2   270.76 from 60 days after the date the refund claim is filed 
  2.3   with the commissioner. 
  2.4      Upon application by the owner of the residential property 
  2.5   on forms prescribed by the commissioner, a refund equal to the 
  2.6   tax paid on the gross receipts on the tree trimming or tree or 
  2.7   stump removal services must be paid to the residential property 
  2.8   owner.  The application must include sufficient information to 
  2.9   permit the commissioner to certify that the project meets the 
  2.10  requirements of section 297A.25, subdivision 79.  The amount 
  2.11  required to make the refunds is annually appropriated to the 
  2.12  commissioner.  Interest must be paid on the refund at the rate 
  2.13  in section 270.76 from 60 days after the date the refund claim 
  2.14  is filed with the commissioner. 
  2.15     Sec. 2.  Minnesota Statutes 1998, section 297A.25, is 
  2.16  amended by adding a subdivision to read: 
  2.17     Subd. 79.  [TREE DAMAGE FROM STORMS.] (a) The gross 
  2.18  receipts from the sale of tree and stump removal services and 
  2.19  tree trimming services are exempt provided that (1) the removal 
  2.20  or trimming is for a tree on residential property, (2) the 
  2.21  removal or trimming is necessary because of tree damage 
  2.22  resulting from a tornado, wind storm, blizzard, or ice storm, 
  2.23  and (3) the residential property owner is uninsured for the loss.
  2.24     (b) The tax on the gross receipts from the sales of the 
  2.25  services exempt under this subdivision must be imposed and 
  2.26  collected as if the sales were taxable and the rate under 
  2.27  section 297A.02, subdivision 1, applied.  The residential 
  2.28  property owner may apply for a refund as provided under section 
  2.29  297A.15, subdivision 6. 
  2.30     Sec. 3.  [EFFECTIVE DATE.] 
  2.31     Sections 1 and 2 are effective for sales after December 31, 
  2.32  1996.