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HF 1012

as introduced - 88th Legislature (2013 - 2014) Posted on 02/28/2013 11:36am

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

Bill Text Versions

Engrossments
Introduction Posted on 02/28/2013

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; providing for a construction exemption for an
industrial measurement manufacturing and controls facility; amending Minnesota
Statutes 2012, sections 297A.71, by adding a subdivision; 297A.75, subdivision 1.

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

Section 1.

Minnesota Statutes 2012, section 297A.71, is amended by adding a
subdivision to read:


new text begin Subd. 45. new text end

new text begin Industrial measurement manufacturing and controls facility. new text end

new text begin (a)
Materials and supplies used or consumed in, capital equipment incorporated into,
fixtures installed in, and privately owned infrastructure in support of the construction,
improvement, or expansion of an industrial measurement manufacturing and controls
facility are exempt if:
new text end

new text begin (1) the total capital investment made at the facility is at least $60,000,000;
new text end

new text begin (2) the facility employs at least 250 full-time equivalent employees that are not
employees currently employed by the company in the state; and
new text end

new text begin (3) the Department of Employment and Economic Development determines that
the expansion, remodeling, or improvement of the facility has a significant impact on
the state economy.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivisions 1 and 1a, applied and refunded in the manner provided in section 297A.75,
only after the following criteria are met:
new text end

new text begin (1) a refund may not be issued until the owner of the facility has received
certification from the Department of Employment and Economic Development that the
company meets the requirements in paragraph (a); and
new text end

new text begin (2) to receive the refund, the owner of the industrial measurement manufacturing
and controls facility must initially apply to the Department of Employment and Economic
Development for certification no later than one year from the final completion date of
construction, improvement, or expansion of the industrial measurement manufacturing
and controls facility.
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, 2013, and before December 31, 2015.
new text end

Sec. 2.

Minnesota Statutes 2012, section 297A.75, subdivision 1, is amended to read:


Subdivision 1.

Tax collected.

The tax on the gross receipts from the sale of the
following exempt items must be imposed and collected as if the sale were taxable and the
rate under section 297A.62, subdivision 1, applied. The exempt items include:

(1) capital equipment exempt under section 297A.68, subdivision 5;

(2) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;

(3) building materials for mineral production facilities exempt under section
297A.71, subdivision 14;

(4) building materials for correctional facilities under section 297A.71, subdivision 3;

(5) building materials used in a residence for disabled veterans exempt under section
297A.71, subdivision 11;

(6) elevators and building materials exempt under section 297A.71, subdivision 12;

(7) building materials for the Long Lake Conservation Center exempt under section
297A.71, subdivision 17;

(8) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23
;

(9) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;

(10) equipment and materials used for the generation, transmission, and distribution
of electrical energy and an aerial camera package exempt under section 297A.68,
subdivision 37;

(11) commuter rail vehicle and repair parts under section 297A.70, subdivision 3,
paragraph (a), clause (10);

(12) materials, supplies, and equipment for construction or improvement of projects
and facilities under section 297A.71, subdivision 40;

(13) materials, supplies, and equipment for construction or improvement of a meat
processing facility exempt under section 297A.71, subdivision 41;

(14) materials, supplies, and equipment for construction, improvement, or
expansion of an aerospace defense manufacturing facility exempt under section 297A.71,
subdivision 42new text begin, and construction, expansion, or improvement of an industrial measurement
manufacturing and controls facility under section 297A.71, subdivision 45
new text end;

(15) enterprise information technology equipment and computer software for use in
a qualified data center exempt under section 297A.68, subdivision 42; and

(16) materials, supplies, and equipment for qualifying capital projects under section
297A.71, subdivision 44.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end