1.1 	A bill for an act
1.2 	relating to taxation; sales and use; expanding the exemption for certain public 
1.3 	safety radio equipment;amending Minnesota Statutes 2010, section 297A.70, 
1.4 	subdivision 8.
1.5 	BE 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 
1.7 	read:
1.8 		Subd. 8.Regionwide Public safety radio communication system systems; 
1.9 	products and services. Products and services including, but not limited to, end user 
1.10 	equipment used for construction, ownership, operation, maintenance, and enhancement 
1.11 	of the backbone system of the regionwide public safety radio communication system 
1.12 	established under sections 403.21 to 403.40, or the 911 communication system established 
1.13 	under sections 403.025 to 403.15, are exempt. For purposes of this subdivision, backbone 
1.14 	system is defined in section 403.21, subdivision 9. This subdivision is effective for 
1.15 	purchases, sales, storage, use, or consumption for use in the first and second all phases of 
1.16 	the each system, as defined in section 403.21, subdivisions 3, 10, and 11, that portion of 
1.17 	the third phase of the system that is located in the southeast district of the State Patrol and 
1.18 	the counties of Benton, Sherburne, Stearns, and Wright, and that portion of the system 
1.19 	that is located in Itasca County.

1.20 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.21 	June 30, 2011.