1.1 	A bill for an act
1.2 	relating to taxation; sales and use; extending a construction exemption for a 
1.3 	hydrogenerating facility;amending Minnesota Statutes 2008, section 297A.71, 
1.4 	subdivision 39.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2008, section 297A.71, subdivision 39, is amended to 
1.7 	read:
1.8 		Subd. 39.Hydroelectric generating facility. Materials and supplies used or 
1.9 	consumed in the construction of a 10.3 megawatt run-of-the-river hydroelectric generating 
1.10 	facility that meets the requirements of this subdivision are exempt. To qualify for the 
1.11 	exemption under this subdivision, a hydroelectric generating facility must:
1.12 	(1) utilize between 12 and 16 turbine generators at a dam site existing on March 
1.13 	31, 1994;
1.14 	(2) be located on land within 3,000 feet of a 13.8 kilovolt distribution circuit; and
1.15 	(3) be eligible to receive a renewable energy production incentive payment under 
1.16 	section 216C.41.
1.17 	This exemption applies to materials and supplies purchased after April 30, 2006, and 
1.18 	on or before December 31, 2010.

1.19 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
1.20 	made after December 31, 2009.