Bill Text: MN HF3272 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Sales and use tax refund payment for biopharmaceutical manufacturing facilities clarified.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-03-24 - Introduction and first reading, referred to Taxes [HF3272 Detail]
Download: Minnesota-2013-HF3272-Introduced.html
1.2relating to taxation; sales and use; clarifying payment of refunds for certain
1.3biopharmaceutical manufacturing facilities;amending Laws 2013, chapter 143,
1.4article 8, section 37.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Laws 2013, chapter 143, article 8, section 37, the effective date, is amended
1.7to read:
1.8EFFECTIVE DATE.This section is effective retroactively to capital investments
1.9made and jobs created after December 31, 2012, and effective retroactively for sales and
1.10purchases made after December 31, 2012, and before July 1, 2019. Applications for
1.11refunds on purchases exempt under this section must not be filed before June 30, 2015.
1.12EFFECTIVE DATE.This section is effective the day following final enactment.
1.3biopharmaceutical manufacturing facilities;amending Laws 2013, chapter 143,
1.4article 8, section 37.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Laws 2013, chapter 143, article 8, section 37, the effective date, is amended
1.7to read:
1.8EFFECTIVE DATE.This section is effective retroactively to capital investments
1.9made and jobs created after December 31, 2012, and effective retroactively for sales and
1.10purchases made after December 31, 2012, and before July 1, 2019. Applications for
1.11refunds on purchases exempt under this section must not be filed before June 30, 2015.
1.12EFFECTIVE DATE.This section is effective the day following final enactment.
