Bill Text: MN HF2612 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Public safety radio communication systems exemption expanded.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2012-02-29 - Introduction and first reading, referred to Taxes [HF2612 Detail]
Download: Minnesota-2011-HF2612-Introduced.html
1.2relating to taxation; sales and use; expanding exemption for public safety
1.3radio communication systems;amending Minnesota Statutes 2010, section
1.4297A.70, subdivision 8; Minnesota Statutes 2011 Supplement, section 297A.75,
1.5subdivisions 1, 2, 3.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 297A.70, subdivision 8, is amended to
1.8read:
1.9 Subd. 8.Regionwide Public safety radio communication system systems;
1.10products and services. (a) Products and services including, but not limited to, end user
1.11equipment used for construction, ownership, operation, maintenance, and enhancement
1.12of the backbone system of the regionwide public safety radio communication system
1.13established under sections403.21 to
403.40 , are exempt. For purposes of this subdivision,
1.14backbone system is defined in section403.21, subdivision 9 . This subdivision is effective
1.15for purchases, sales, storage, use, or consumption for use in the first and second phases of
1.16the system, as defined in section403.21, subdivisions 3, 10, and 11 , that portion of the
1.17third phase of the system that is located in the southeast district of the State Patrol and
1.18the counties of Benton, Sherburne, Stearns, and Wright, and that portion of the system
1.19that is located in Itasca County.
1.20(b) Products and services, including, but not limited to, end-user equipment used
1.21for construction, ownership, operation, maintenance, and enhancement of public safety
1.22radio communication systems not already exempt under paragraph (a), including public
1.23safety radio dispatch centers, are exempt.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made
2.2after December 31, 2010. Purchasers may apply for a refund of tax paid for qualifying
2.3purchases under this subdivision made after December 31, 2010, and before July 1, 2012,
2.4in the manner provided in section 297A.75.
2.5 Sec. 2. Minnesota Statutes 2011 Supplement, section 297A.75, subdivision 1, is
2.6amended to read:
2.7 Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
2.8following exempt items must be imposed and collected as if the sale were taxable and the
2.9rate under section297A.62, subdivision 1 , applied. The exempt items include:
2.10 (1) capital equipment exempt under section297A.68, subdivision 5 ;
2.11 (2) building materials for an agricultural processing facility exempt under section
2.12297A.71, subdivision 13
;
2.13 (3) building materials for mineral production facilities exempt under section
2.14297A.71, subdivision 14
;
2.15 (4) building materials for correctional facilities under section297A.71, subdivision
2.163 ;
2.17 (5) building materials used in a residence for disabled veterans exempt under section
2.18297A.71, subdivision 11
;
2.19 (6) elevators and building materials exempt under section297A.71, subdivision 12 ;
2.20 (7) building materials for the Long Lake Conservation Center exempt under section
2.21297A.71, subdivision 17
;
2.22 (8) materials and supplies for qualified low-income housing under section297A.71,
2.23subdivision 23 ;
2.24 (9) materials, supplies, and equipment for municipal electric utility facilities under
2.25section297A.71, subdivision 35 ;
2.26 (10) equipment and materials used for the generation, transmission, and distribution
2.27of electrical energy and an aerial camera package exempt under section297A.68 ,
2.28subdivision 37;
2.29 (11) tangible personal property and taxable services and construction materials,
2.30supplies, and equipment exempt under section297A.68 , subdivision 41;
2.31 (12) commuter rail vehicle and repair parts under section297A.70 , subdivision
2.323, clause (11);
2.33 (13) materials, supplies, and equipment for construction or improvement of projects
2.34and facilities under section297A.71, subdivision 40 ;
3.1(14) materials, supplies, and equipment for construction or improvement of a meat
3.2processing facility exempt under section297A.71, subdivision 41 ;
3.3(15) materials, supplies, and equipment for construction, improvement, or expansion
3.4of an aerospace defense manufacturing facility exempt under section297A.71 , subdivision
3.542;and
3.6(16) enterprise information technology equipment and computer software for use in
3.7a qualified data center exempt under section297A.68, subdivision 42; and
3.8(17) products and services for a regionwide public safety radio communication
3.9system exempt under section 297A.70, subdivision 8, paragraph (b), purchased after
3.10December 1, 2010, and before July 1, 2012.
3.11EFFECTIVE DATE.This section is effective the day following final enactment.
3.12 Sec. 3. Minnesota Statutes 2011 Supplement, section 297A.75, subdivision 2, is
3.13amended to read:
3.14 Subd. 2. Refund; eligible persons. Upon application on forms prescribed by the
3.15commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
3.16must be paid to the applicant. Only the following persons may apply for the refund:
3.17 (1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;
3.18 (2) for subdivision 1, clauses (4) and (7), the applicant must be the governmental
3.19subdivision;
3.20 (3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits
3.21provided in United States Code, title 38, chapter 21;
3.22 (4) for subdivision 1, clause (6), the applicant must be the owner of the homestead
3.23property;
3.24 (5) for subdivision 1, clause (8), the owner of the qualified low-income housing
3.25project;
3.26 (6) for subdivision 1, clause (9), the applicant must be a municipal electric utility or
3.27a joint venture of municipal electric utilities;
3.28 (7) for subdivision 1, clauses (10), (11), (14), (15), and (16), the owner of the
3.29qualifying business; and
3.30 (8) for subdivision 1, clauses (12)and, (13), and (17), the applicant must be the
3.31governmental entity that owns or contracts for the project or facility.
3.32EFFECTIVE DATE.This section is effective the day following final enactment.
4.1 Sec. 4. Minnesota Statutes 2011 Supplement, section 297A.75, subdivision 3, is
4.2amended to read:
4.3 Subd. 3. Application. (a) The application must include sufficient information
4.4to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
4.5subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), (10), (11),
4.6(12), (13), (14), (15),or (16), or (17), the contractor, subcontractor, or builder must
4.7furnish to the refund applicant a statement including the cost of the exempt items and the
4.8taxes paid on the items unless otherwise specifically provided by this subdivision. The
4.9provisions of sections289A.40 and
289A.50 apply to refunds under this section.
4.10 (b) An applicant may not file more than two applications per calendar year for
4.11refunds for taxes paid on capital equipment exempt under section297A.68, subdivision 5 .
4.12 (c) Total refunds for purchases of items in section297A.71, subdivision 40 , must not
4.13exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
4.14of items in sections297A.70, subdivision 3 , paragraph (a), clause (11), and
297A.71 ,
4.15subdivision 40, must not be filed until after June 30, 2009.
4.16(d) Applications for refunds for purchases made after December 31, 2010, and
4.17before July 1, 2012, of items in section 297A.70, subdivision 8, paragraph (b), must not
4.18be filed until after June 30, 2012.
4.19EFFECTIVE DATE.This section is effective the day following final enactment.
1.3radio communication systems;amending Minnesota Statutes 2010, section
1.4297A.70, subdivision 8; Minnesota Statutes 2011 Supplement, section 297A.75,
1.5subdivisions 1, 2, 3.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 297A.70, subdivision 8, is amended to
1.8read:
1.9 Subd. 8.
1.10products and services. (a) Products and services including, but not limited to, end user
1.11equipment used for construction, ownership, operation, maintenance, and enhancement
1.12of the backbone system of the regionwide public safety radio communication system
1.13established under sections
1.14backbone system is defined in section
1.15for purchases, sales, storage, use, or consumption for use in the first and second phases of
1.16the system, as defined in section
1.17third phase of the system that is located in the southeast district of the State Patrol and
1.18the counties of Benton, Sherburne, Stearns, and Wright, and that portion of the system
1.19that is located in Itasca County.
1.20(b) Products and services, including, but not limited to, end-user equipment used
1.21for construction, ownership, operation, maintenance, and enhancement of public safety
1.22radio communication systems not already exempt under paragraph (a), including public
1.23safety radio dispatch centers, are exempt.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made
2.2after December 31, 2010. Purchasers may apply for a refund of tax paid for qualifying
2.3purchases under this subdivision made after December 31, 2010, and before July 1, 2012,
2.4in the manner provided in section 297A.75.
2.5 Sec. 2. Minnesota Statutes 2011 Supplement, section 297A.75, subdivision 1, is
2.6amended to read:
2.7 Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
2.8following exempt items must be imposed and collected as if the sale were taxable and the
2.9rate under section
2.10 (1) capital equipment exempt under section
2.11 (2) building materials for an agricultural processing facility exempt under section
2.13 (3) building materials for mineral production facilities exempt under section
2.15 (4) building materials for correctional facilities under section
2.163
2.17 (5) building materials used in a residence for disabled veterans exempt under section
2.19 (6) elevators and building materials exempt under section
2.20 (7) building materials for the Long Lake Conservation Center exempt under section
2.22 (8) materials and supplies for qualified low-income housing under section
2.23subdivision 23
2.24 (9) materials, supplies, and equipment for municipal electric utility facilities under
2.25section
2.26 (10) equipment and materials used for the generation, transmission, and distribution
2.27of electrical energy and an aerial camera package exempt under section
2.28subdivision 37;
2.29 (11) tangible personal property and taxable services and construction materials,
2.30supplies, and equipment exempt under section
2.31 (12) commuter rail vehicle and repair parts under section
2.323, clause (11);
2.33 (13) materials, supplies, and equipment for construction or improvement of projects
2.34and facilities under section
3.1(14) materials, supplies, and equipment for construction or improvement of a meat
3.2processing facility exempt under section
3.3(15) materials, supplies, and equipment for construction, improvement, or expansion
3.4of an aerospace defense manufacturing facility exempt under section
3.542;
3.6(16) enterprise information technology equipment and computer software for use in
3.7a qualified data center exempt under section
3.9system exempt under section 297A.70, subdivision 8, paragraph (b), purchased after
3.10December 1, 2010, and before July 1, 2012.
3.11EFFECTIVE DATE.This section is effective the day following final enactment.
3.12 Sec. 3. Minnesota Statutes 2011 Supplement, section 297A.75, subdivision 2, is
3.13amended to read:
3.14 Subd. 2. Refund; eligible persons. Upon application on forms prescribed by the
3.15commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
3.16must be paid to the applicant. Only the following persons may apply for the refund:
3.17 (1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;
3.18 (2) for subdivision 1, clauses (4) and (7), the applicant must be the governmental
3.19subdivision;
3.20 (3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits
3.21provided in United States Code, title 38, chapter 21;
3.22 (4) for subdivision 1, clause (6), the applicant must be the owner of the homestead
3.23property;
3.24 (5) for subdivision 1, clause (8), the owner of the qualified low-income housing
3.25project;
3.26 (6) for subdivision 1, clause (9), the applicant must be a municipal electric utility or
3.27a joint venture of municipal electric utilities;
3.28 (7) for subdivision 1, clauses (10), (11), (14), (15), and (16), the owner of the
3.29qualifying business; and
3.30 (8) for subdivision 1, clauses (12)
3.31governmental entity that owns or contracts for the project or facility.
3.32EFFECTIVE DATE.This section is effective the day following final enactment.
4.1 Sec. 4. Minnesota Statutes 2011 Supplement, section 297A.75, subdivision 3, is
4.2amended to read:
4.3 Subd. 3. Application. (a) The application must include sufficient information
4.4to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
4.5subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), (10), (11),
4.6(12), (13), (14), (15),
4.7furnish to the refund applicant a statement including the cost of the exempt items and the
4.8taxes paid on the items unless otherwise specifically provided by this subdivision. The
4.9provisions of sections
4.10 (b) An applicant may not file more than two applications per calendar year for
4.11refunds for taxes paid on capital equipment exempt under section
4.12 (c) Total refunds for purchases of items in section
4.13exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
4.14of items in sections
4.15subdivision 40, must not be filed until after June 30, 2009.
4.16(d) Applications for refunds for purchases made after December 31, 2010, and
4.17before July 1, 2012, of items in section 297A.70, subdivision 8, paragraph (b), must not
4.18be filed until after June 30, 2012.
4.19EFFECTIVE DATE.This section is effective the day following final enactment.
