1.1                          A bill for an act 
  1.2             relating to taxation; providing an exemption from 
  1.3             sales and use taxation of purchases for certain 
  1.4             electric general facilities; amending Minnesota 
  1.5             Statutes 2002, section 297A.71, by adding a 
  1.6             subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297A.71, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 33.  [ELECTRIC GENERATION FACILITY.] (a) Materials 
  1.11  and supplies used or consumed in, and machinery and equipment 
  1.12  incorporated into the construction of either a simple-cycle, 
  1.13  combustion-turbine electric generation facility that equals or 
  1.14  exceeds 150 megawatts of installed capacity, or a 
  1.15  combined-cycle, combustion-turbine electric generation facility 
  1.16  that equals or exceeds 225 megawatts of installed capacity are 
  1.17  exempt if at the time of construction, the facility: 
  1.18     (1) is designed to utilize natural gas as a primary fuel; 
  1.19     (2) is not owned by a public utility as defined in section 
  1.20  216B.02, subdivision 4; 
  1.21     (3) is located in a metropolitan county defined in section 
  1.22  473.121, subdivision 4, that has a population greater than 
  1.23  190,000 and less than 225,000 in the most recent federal 
  1.24  decennial census, within one mile of an existing natural gas 
  1.25  pipeline, and within one mile of an existing electrical 
  1.26  transmission substation; and 
  2.1      (4) is designed to provide energy and ancillary services 
  2.2   and has received a certificate of need under section 216B.243. 
  2.3      (b) Construction of the facility must be commenced after 
  2.4   January 1, 2005, and before January 1, 2008. 
  2.5      <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  2.6   purchases made after December 31, 2004.