as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxation; providing a sales tax exemption
for certain construction materials for certain
resource recovery facilities; amending Minnesota
Statutes 2004, section 297A.71, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2002, section 297A.71, is
amended by adding a subdivision to read:
new text begin Materials and
supplies used or consumed in, and equipment incorporated into,
the construction, improvement, or expansion of a waste-to-energy
resource recovery facility are exempt if the facility uses
biomass or mixed municipal solid waste as a primary fuel to
generate steam or electricity.
new text end
new text begin
This section is effective for sales and
purchases made after January 1, 2005.
new text end