Bill Text: MN HF428 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Public safety radio communication system tax exemption expanded.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-02-07 - Introduction and first reading, referred to Taxes [HF428 Detail]
Download: Minnesota-2013-HF428-Introduced.html
1.2relating to taxation; sales and use; expanding exemption for public safety radio
1.3communication systems;amending Minnesota Statutes 2012, section 297A.70,
1.4subdivision 8.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.70, subdivision 8, is amended to read:
1.7 Subd. 8.Regionwide Public safety radio communication system systems;
1.8products and services. (a) Products and services including, but not limited to, end user
1.9equipment used for construction, ownership, operation, maintenance, and enhancement
1.10of the backbone system of the regionwide public safety radio communication system
1.11established under sections403.21 to
403.40 , are exempt. For purposes of this subdivision,
1.12backbone system is defined in section403.21, subdivision 9 . This subdivision is effective
1.13for purchases, sales, storage, use, or consumption for use in the first and second phases of
1.14the system, as defined in section403.21, subdivisions 3, 10, and 11 , that portion of the
1.15third phase of the system that is located in the southeast district of the State Patrol and
1.16the counties of Benton, Sherburne, Stearns, and Wright, and that portion of the system
1.17that is located in Itasca County.
1.18(b) Products and services, including, but not limited to, end-user equipment used
1.19for construction, ownership, operation, maintenance, and enhancement of public safety
1.20radio communication systems not already exempt under paragraph (a), including public
1.21safety radio dispatch centers, are exempt.
1.22EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.23made after April 30, 2005. Purchasers may apply for a refund of tax paid for qualifying
1.24purchases under this subdivision made after April 30, 2005, and before July 1, 2013, in the
2.1manner provided in section 297A.75. Notwithstanding limitations on claims for refunds
2.2under section 289A.40, claims may be filed with the commissioner until June 30, 2014.
1.3communication systems;amending Minnesota Statutes 2012, section 297A.70,
1.4subdivision 8.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.70, subdivision 8, is amended to read:
1.7 Subd. 8.
1.8products and services. (a) Products and services including, but not limited to, end user
1.9equipment used for construction, ownership, operation, maintenance, and enhancement
1.10of the backbone system of the regionwide public safety radio communication system
1.11established under sections
1.12backbone system is defined in section
1.13for purchases, sales, storage, use, or consumption for use in the first and second phases of
1.14the system, as defined in section
1.15third phase of the system that is located in the southeast district of the State Patrol and
1.16the counties of Benton, Sherburne, Stearns, and Wright, and that portion of the system
1.17that is located in Itasca County.
1.18(b) Products and services, including, but not limited to, end-user equipment used
1.19for construction, ownership, operation, maintenance, and enhancement of public safety
1.20radio communication systems not already exempt under paragraph (a), including public
1.21safety radio dispatch centers, are exempt.
1.22EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.23made after April 30, 2005. Purchasers may apply for a refund of tax paid for qualifying
1.24purchases under this subdivision made after April 30, 2005, and before July 1, 2013, in the
2.1manner provided in section 297A.75. Notwithstanding limitations on claims for refunds
2.2under section 289A.40, claims may be filed with the commissioner until June 30, 2014.
