1.1                          A bill for an act 
  1.2             relating to taxation; providing an exemption from 
  1.3             sales tax for geothermal equipment; amending Minnesota 
  1.4             Statutes 2002, section 297A.67, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.67, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 32.  [GEOTHERMAL EQUIPMENT.] The loop field 
  1.10  collection system, the heat pump, and charges for installation 
  1.11  of geothermal heating and cooling systems are exempt.  
  1.12     <b>[EFFECTIVE DATE.]</b> This section is effective for sales, 
  1.13  purchases, and installations occurring on and after July 1, 2004.