1997 Minnesota Statutes

     297A.2531 Satellite broadcasting facility materials; 
  exemptions. 

    Notwithstanding the provisions of this chapter, there shall 
 be exempt from the tax imposed therein all materials and 
 supplies or equipment used or consumed in constructing, or 
 incorporated into the construction of, a new facility in 
 Minnesota for providing federal communications commission 
 licensed direct satellite broadcasting services using direct 
 broadcast satellites operating in the 12-ghz. band or fixed 
 satellite regional or national program services, as defined in 
 section 272.02, subdivision 1, clause (15), construction of 
 which was commenced after June 30, 1993, and all machinery, 
 equipment, tools, accessories, appliances, contrivances, 
 furniture, fixtures, and all technical equipment or tangible 
 personal property of any other nature or description necessary 
 to the construction and equipping of that facility in order to 
 provide those services. 

    HIST: 1993 c 375 art 9 s 39