2007 Minnesota Statutes
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Chapter 469
Section 469.336
Recent History
- 2014 469.336 Repealed 2014 c 308 art 9 s 94
- 2007 469.336 Amended 2007 c 13 art 3 s 28
- 2003 469.336 New 2003 c 21 art 2 s 15
This is an historical version of this statute chapter. Also view the most recent published version.
469.336 TAX INCENTIVES AVAILABLE IN ZONES.
Qualified businesses that operate in a biotechnology and health sciences industry zone,
individuals who invest in a qualified business that operates in a biotechnology and health sciences
industry zone, and property of a qualified business located in a biotechnology and health sciences
industry zone qualify for:
(1) exemption from corporate franchise taxes as provided under section 469.337;
(2) exemption from the state sales and use tax and any local sales and use taxes on qualifying
purchases as provided in section 297A.68, subdivision 38;
(3) research and development credits as provided under section 469.339;
(4) jobs credits as provided under section 469.338.
History: 1Sp2003 c 21 art 2 s 15; 2007 c 13 art 3 s 28
Qualified businesses that operate in a biotechnology and health sciences industry zone,
individuals who invest in a qualified business that operates in a biotechnology and health sciences
industry zone, and property of a qualified business located in a biotechnology and health sciences
industry zone qualify for:
(1) exemption from corporate franchise taxes as provided under section 469.337;
(2) exemption from the state sales and use tax and any local sales and use taxes on qualifying
purchases as provided in section 297A.68, subdivision 38;
(3) research and development credits as provided under section 469.339;
(4) jobs credits as provided under section 469.338.
History: 1Sp2003 c 21 art 2 s 15; 2007 c 13 art 3 s 28
Official Publication of the State of Minnesota
Revisor of Statutes