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Minnesota Legislature

Office of the Revisor of Statutes

SF 1525

as introduced - 91st Legislature (2019 - 2020) Posted on 02/21/2019 02:39pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; providing a sales tax exemption for a water
treatment facility owned by the city of Elko New Market; providing for a refund;
appropriating money.

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

Section 1. new text beginMUNICIPALLY OWNED WATER TREATMENT FACILITY; CITY
OF ELKO NEW MARKET.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption. new text end

new text begin Materials and supplies used in and equipment incorporated
into a water treatment facility owned and operated by the city of Elko New Market are
exempt from taxation under Minnesota Statutes, chapter 297A, regardless of whether the
materials and supplies are purchased by the city or a contractor, subcontractor, or builder.
All purchases for this facility must have been made after June 1, 2014, and before June 1,
2016.
new text end

new text begin Subd. 2. new text end

new text begin Refund. new text end

new text begin 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 city of Elko New Market. If sales tax has been paid on sales and purchases
exempt under this section prior to the effective date of this section, the city of Elko New
Market may apply directly to the commissioner of revenue for a refund. The application
must be in the form and manner required by the commissioner and provide sufficient
information so the commissioner can verify the amount paid. 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. Interest must be paid on the refund at the rate in Minnesota Statutes, section
270C.405, from 90 days after the refund claim is filed with the commissioner.
new text end

new text begin Subd. 3. new text end

new text begin Appropriation. new text end

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for purchases made after
June 1, 2014, and before June 1, 2016.
new text end