1.1 	A bill for an act
1.2 	relating to taxation; modifying a sales tax exemption related to wood waste 
1.3 	cogeneration facilities; amending Minnesota Statutes 2006, section 297A.71, 
1.4 	subdivision 8.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 297A.71, subdivision 8, is amended to 
1.7 	read:
1.8 		Subd. 8.Wood waste cogeneration facility. Building materials and supplies for 
1.9 	constructing, equipping, or modifying a district heating and cooling system cogeneration 
1.10 	facility are exempt if the facility:
1.11 	(1) utilizes wood waste as a primary fuel source; and
1.12 	(2) satisfies the requirements of the biomass mandate in section 216B.2424, 
1.13 	subdivision 5. 

1.14 	EFFECTIVE DATE. This section is effective for sales after June 30, 2008.