1.1 	A bill for an act
1.2 	relating to taxation; providing a sales tax exemption
1.3 	for certain construction materials for certain
1.4 	resource recovery facilities; amending Minnesota
1.5 	Statutes 2004, 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.Waste recovery facility. Materials and
1.11 	supplies used or consumed in, and equipment incorporated into,
1.12 	the construction, improvement, or expansion of a waste-to-energy
1.13 	resource recovery facility are exempt if the facility uses
1.14 	biomass or mixed municipal solid waste as a primary fuel to
1.15 	generate steam or electricity.
1.16 	
EFFECTIVE DATE. This section is effective for sales and
1.17 	purchases made after January 1, 2005.