1.1 	A bill for an act
1.2 	relating to sales tax; eliminating the sunset of a
1.3 	solar energy exemption; amending Minnesota Statutes
1.4 	2004, section 297A.67, subdivision 29.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 297A.67,
1.7 	subdivision 29, is amended to read:
1.8 		Subd. 29.solar energy ~~efficient~~ products. ~~(a) A~~
1.9 	~~residential lighting fixture or a compact fluorescent bulb is~~
1.10 	~~exempt if it has an energy star label.~~
1.11 	~~(b) The following products are exempt if they have an~~
1.12 	~~energyguide label that indicates that the product meets or~~
1.13 	~~exceeds the standards listed below:~~
1.14 	~~(1) an electric heat pump hot water heater with an energy~~
1.15 	~~factor of at least 1.9;~~
1.16 	~~(2) a natural gas water heater with an energy factor of at~~
1.17 	~~least 0.62;~~
1.18 	~~(3) a propane gas or fuel oil water heater with an energy~~
1.19 	~~factor of at least 0.62;~~
1.20 	~~(4) a natural gas furnace with an annual fuel utilization~~
1.21 	~~efficiency greater than 92 percent; and~~ 
1.22 	~~(5) a propane gas or fuel oil furnace with an annual fuel~~
1.23 	~~utilization efficiency greater than 92 percent.~~
1.24 	~~(c)~~ A ~~photovoltaic device~~ solar energy system, as defined
1.25 	in section 216C.06, subdivision 17,is exempt. ~~For purposes of~~
2.1 	~~this subdivision, "photovoltaic device" means a solid-state~~
2.2 	~~electrical device, such as a solar module, that converts light~~
2.3 	~~directly into direct current electricity of voltage-current~~
2.4 	~~characteristics that are a function of the characteristics of~~
2.5 	~~the light source and the materials in and design of the device.~~
2.6 	~~A "solar module" is a photovoltaic device that produces a~~
2.7 	~~specified power output under defined test conditions, usually~~
2.8 	~~composed of groups of solar cells connected in series, in~~
2.9 	~~parallel, or in series-parallel combinations.~~
2.10 	~~(d) For purposes of this subdivision, "energy star label"~~
2.11 	~~means the label granted to certain products that meet United~~
2.12 	~~States Environmental Protection Agency and United States~~
2.13 	~~Department of Energy criteria for energy efficiency.  For~~
2.14 	~~purposes of this subdivision, "energyguide label" means the~~
2.15 	~~label that the United States Federal Trade Commissioner requires~~
2.16 	~~manufacturers to apply to certain appliances under United States~~
2.17 	~~Code, title 16, part 305.~~
2.18 	
EFFECTIVE DATE. This section is effective for sales and
2.19 	purchases made on or after August 1, 2005.