Bill Text: MN SF267 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Public safety radio equipment sales tax exemption expansion
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-02-07 - Referred to Taxes [SF267 Detail]
Download: Minnesota-2011-SF267-Introduced.html
1.2relating to taxation; sales and use; expanding exemption for public safety radio
1.3communication system;amending Minnesota Statutes 2010, sections 297A.70,
1.4subdivision 8; 297A.75, subdivisions 1, 2, 3.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.70, subdivision 8, is amended to
1.7read:
1.8 Subd. 8. Regionwide public safety radio communication system; products and
1.9services. Products and services including, but not limited to, end user equipment used
1.10for construction, ownership, operation, maintenance, and enhancement of the backbone
1.11system of the regionwide public safety radio communication system established under
1.12sections403.21 to
403.40 , are exempt. For purposes of this subdivision, backbone system
1.13is defined in section403.21, subdivision 9 . This subdivision is effective for purchases,
1.14sales, storage, use, or consumption for use in the first and second phases of the system, as
1.15defined in section
403.21, subdivisions 3, 10, and 11, that portion of the third phase of
1.16the system that is located in the southeast district of the State Patrol and the counties of
1.17Benton, Sherburne, Stearns, and Wright, and that portion of the system that is located in
1.18Itasca County.
1.19EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.20made after January 1, 2010. Purchasers may apply for a refund of tax paid for qualifying
1.21purchases under this subdivision made after January 1, 2010, and before July 1, 2011, in
1.22the manner provided in section 297A.75.
1.23 Sec. 2. Minnesota Statutes 2010, section 297A.75, subdivision 1, is amended to read:
2.1 Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
2.2following exempt items must be imposed and collected as if the sale were taxable and the
2.3rate under section297A.62, subdivision 1 , applied. The exempt items include:
2.4 (1) capital equipment exempt under section297A.68, subdivision 5 ;
2.5 (2) building materials for an agricultural processing facility exempt under section
2.6297A.71, subdivision 13
;
2.7 (3) building materials for mineral production facilities exempt under section
2.8297A.71, subdivision 14
;
2.9 (4) building materials for correctional facilities under section297A.71, subdivision
2.103 ;
2.11 (5) building materials used in a residence for disabled veterans exempt under section
2.12297A.71, subdivision 11
;
2.13 (6) elevators and building materials exempt under section297A.71, subdivision 12 ;
2.14 (7) building materials for the Long Lake Conservation Center exempt under section
2.15297A.71, subdivision 17
;
2.16 (8) materials and supplies for qualified low-income housing under section297A.71,
2.17subdivision 23 ;
2.18 (9) materials, supplies, and equipment for municipal electric utility facilities under
2.19section297A.71, subdivision 35 ;
2.20 (10) equipment and materials used for the generation, transmission, and distribution
2.21of electrical energy and an aerial camera package exempt under section297A.68 ,
2.22subdivision 37;
2.23 (11) tangible personal property and taxable services and construction materials,
2.24supplies, and equipment exempt under section297A.68 , subdivision 41;
2.25 (12) commuter rail vehicle and repair parts under section297A.70, subdivision
2.263, clause (11);
2.27 (13) materials, supplies, and equipment for construction or improvement of projects
2.28and facilities under section297A.71, subdivision 40 ;
2.29(14) materials, supplies, and equipment for construction or improvement of a meat
2.30processing facility exempt under section297A.71, subdivision 41 ; and
2.31(15) materials, supplies, and equipment for construction, improvement, or expansion
2.32of an aerospace defense manufacturing facility exempt under section297A.71, subdivision
2.3342.; and
2.34(16) products and services for a regionwide public safety radio communication
2.35system exempt under section 297A.70, subdivision 8, purchased after January 1, 2010,
2.36and before July 1, 2011.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.
3.2 Sec. 3. Minnesota Statutes 2010, section 297A.75, subdivision 2, is amended to read:
3.3 Subd. 2. Refund; eligible persons. Upon application on forms prescribed by the
3.4commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
3.5must be paid to the applicant. Only the following persons may apply for the refund:
3.6 (1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;
3.7 (2) for subdivision 1, clauses (4) and (7), the applicant must be the governmental
3.8subdivision;
3.9 (3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits
3.10provided in United States Code, title 38, chapter 21;
3.11 (4) for subdivision 1, clause (6), the applicant must be the owner of the homestead
3.12property;
3.13 (5) for subdivision 1, clause (8), the owner of the qualified low-income housing
3.14project;
3.15 (6) for subdivision 1, clause (9), the applicant must be a municipal electric utility or
3.16a joint venture of municipal electric utilities;
3.17 (7) for subdivision 1, clauses (10), (11), (14), and (15), the owner of the qualifying
3.18business; and
3.19 (8) for subdivision 1, clauses (12) and, (13), and (16), the applicant must be the
3.20governmental entity that owns or contracts for the project or facility.
3.21EFFECTIVE DATE.This section is effective the day following final enactment.
3.22 Sec. 4. Minnesota Statutes 2010, section 297A.75, subdivision 3, is amended to read:
3.23 Subd. 3. Application. (a) The application must include sufficient information
3.24to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
3.25subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), (10), (11),
3.26(12), (13), (14),or (15), or (16), the contractor, subcontractor, or builder must furnish to
3.27the refund applicant a statement including the cost of the exempt items and the taxes paid
3.28on the items unless otherwise specifically provided by this subdivision. The provisions of
3.29sections289A.40 and
289A.50 apply to refunds under this section.
3.30 (b) An applicant may not file more than two applications per calendar year for
3.31refunds for taxes paid on capital equipment exempt under section297A.68, subdivision 5 .
3.32 (c) Total refunds for purchases of items in section297A.71, subdivision 40 , must not
3.33exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
4.1of items in sections297A.70, subdivision 3 , paragraph (a), clause (11), and
297A.71 ,
4.2subdivision 40, must not be filed until after June 30, 2009.
4.3EFFECTIVE DATE.This section is effective the day following final enactment.
1.3communication system;amending Minnesota Statutes 2010, sections 297A.70,
1.4subdivision 8; 297A.75, subdivisions 1, 2, 3.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.70, subdivision 8, is amended to
1.7read:
1.8 Subd. 8. Regionwide public safety radio communication system; products and
1.9services. Products and services including, but not limited to, end user equipment used
1.10for construction, ownership, operation, maintenance, and enhancement of the backbone
1.11system of the regionwide public safety radio communication system established under
1.12sections
1.13is defined in section
1.14
1.15
1.16
1.17
1.18
1.19EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.20made after January 1, 2010. Purchasers may apply for a refund of tax paid for qualifying
1.21purchases under this subdivision made after January 1, 2010, and before July 1, 2011, in
1.22the manner provided in section 297A.75.
1.23 Sec. 2. Minnesota Statutes 2010, section 297A.75, subdivision 1, is amended to read:
2.1 Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
2.2following exempt items must be imposed and collected as if the sale were taxable and the
2.3rate under section
2.4 (1) capital equipment exempt under section
2.5 (2) building materials for an agricultural processing facility exempt under section
2.7 (3) building materials for mineral production facilities exempt under section
2.9 (4) building materials for correctional facilities under section
2.103
2.11 (5) building materials used in a residence for disabled veterans exempt under section
2.13 (6) elevators and building materials exempt under section
2.14 (7) building materials for the Long Lake Conservation Center exempt under section
2.16 (8) materials and supplies for qualified low-income housing under section
2.17subdivision 23
2.18 (9) materials, supplies, and equipment for municipal electric utility facilities under
2.19section
2.20 (10) equipment and materials used for the generation, transmission, and distribution
2.21of electrical energy and an aerial camera package exempt under section
2.22subdivision 37;
2.23 (11) tangible personal property and taxable services and construction materials,
2.24supplies, and equipment exempt under section
2.25 (12) commuter rail vehicle and repair parts under section
2.27 (13) materials, supplies, and equipment for construction or improvement of projects
2.28and facilities under section
2.29(14) materials, supplies, and equipment for construction or improvement of a meat
2.30processing facility exempt under section
2.31(15) materials, supplies, and equipment for construction, improvement, or expansion
2.32of an aerospace defense manufacturing facility exempt under section
2.34(16) products and services for a regionwide public safety radio communication
2.35system exempt under section 297A.70, subdivision 8, purchased after January 1, 2010,
2.36and before July 1, 2011.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.
3.2 Sec. 3. Minnesota Statutes 2010, section 297A.75, subdivision 2, is amended to read:
3.3 Subd. 2. Refund; eligible persons. Upon application on forms prescribed by the
3.4commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
3.5must be paid to the applicant. Only the following persons may apply for the refund:
3.6 (1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;
3.7 (2) for subdivision 1, clauses (4) and (7), the applicant must be the governmental
3.8subdivision;
3.9 (3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits
3.10provided in United States Code, title 38, chapter 21;
3.11 (4) for subdivision 1, clause (6), the applicant must be the owner of the homestead
3.12property;
3.13 (5) for subdivision 1, clause (8), the owner of the qualified low-income housing
3.14project;
3.15 (6) for subdivision 1, clause (9), the applicant must be a municipal electric utility or
3.16a joint venture of municipal electric utilities;
3.17 (7) for subdivision 1, clauses (10), (11), (14), and (15), the owner of the qualifying
3.18business; and
3.19 (8) for subdivision 1, clauses (12)
3.20governmental entity that owns or contracts for the project or facility.
3.21EFFECTIVE DATE.This section is effective the day following final enactment.
3.22 Sec. 4. Minnesota Statutes 2010, section 297A.75, subdivision 3, is amended to read:
3.23 Subd. 3. Application. (a) The application must include sufficient information
3.24to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
3.25subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), (10), (11),
3.26(12), (13), (14),
3.27the refund applicant a statement including the cost of the exempt items and the taxes paid
3.28on the items unless otherwise specifically provided by this subdivision. The provisions of
3.29sections
3.30 (b) An applicant may not file more than two applications per calendar year for
3.31refunds for taxes paid on capital equipment exempt under section
3.32 (c) Total refunds for purchases of items in section
3.33exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
4.1of items in sections
4.2subdivision 40, must not be filed until after June 30, 2009.
4.3EFFECTIVE DATE.This section is effective the day following final enactment.
