Bill Text: MN HF1900 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Telecommunication and pay television machinery and equipment exemption reinstated.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2014-02-27 - Author added Selcer and Slocum [HF1900 Detail]
Download: Minnesota-2013-HF1900-Introduced.html
1.2relating to taxation; sales and use; reinstating the exemption for
1.3telecommunications equipment;amending Minnesota Statutes 2012, section
1.4297A.68, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.68, is amended by adding a
1.7subdivision to read:
1.8 Subd. 35a. Telecommunications and pay television machinery and equipment.
1.9 (a) Telecommunications or pay television machinery and equipment purchased or leased for
1.10use directly by a telecommunications or pay television provider primarily in the provision
1.11of telecommunications or pay television services that are ultimately to be sold at retail are
1.12exempt, regardless of whether purchased by the owner, a contractor, or a subcontractor.
1.13 (b) For purposes of this subdivision, "telecommunications or pay television
1.14machinery and equipment" includes, but is not limited to:
1.15 (1) machinery, equipment, and fixtures utilized in receiving, initiating,
1.16amplifying, processing, transmitting, retransmitting, recording, switching, or monitoring
1.17telecommunications or pay television services, such as computers, transformers, amplifiers,
1.18routers, bridges, repeaters, multiplexers, and other items performing comparable functions;
1.19 (2) machinery, equipment, and fixtures used in the transportation of
1.20telecommunications or pay television services, such as radio transmitters and receivers,
1.21satellite equipment, microwave equipment, and other transporting media, but not wire,
1.22cable, fiber, poles, or conduit;
1.23 (3) ancillary machinery, equipment, and fixtures that regulate, control, protect, or
1.24enable the machinery in clauses (1) and (2) to accomplish its intended function, such as
2.1auxiliary power supply, test equipment, towers, heating, ventilating, and air conditioning
2.2equipment necessary to the operation of the telecommunications or pay television
2.3equipment; and software necessary to the operation of the telecommunications or pay
2.4television equipment; and
2.5 (4) repair and replacement parts, including accessories, whether purchased as spare
2.6parts, repair parts, or as upgrades or modifications to qualified machinery or equipment.
2.7EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.8made after June 30, 2013. Refunds for sales tax paid on equipment exempted under this
2.9section may be applied for and paid in the same manner as refunds under Minnesota
2.10Statutes, section 297A.75.
1.3telecommunications equipment;amending Minnesota Statutes 2012, section
1.4297A.68, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.68, is amended by adding a
1.7subdivision to read:
1.8 Subd. 35a. Telecommunications and pay television machinery and equipment.
1.9 (a) Telecommunications or pay television machinery and equipment purchased or leased for
1.10use directly by a telecommunications or pay television provider primarily in the provision
1.11of telecommunications or pay television services that are ultimately to be sold at retail are
1.12exempt, regardless of whether purchased by the owner, a contractor, or a subcontractor.
1.13 (b) For purposes of this subdivision, "telecommunications or pay television
1.14machinery and equipment" includes, but is not limited to:
1.15 (1) machinery, equipment, and fixtures utilized in receiving, initiating,
1.16amplifying, processing, transmitting, retransmitting, recording, switching, or monitoring
1.17telecommunications or pay television services, such as computers, transformers, amplifiers,
1.18routers, bridges, repeaters, multiplexers, and other items performing comparable functions;
1.19 (2) machinery, equipment, and fixtures used in the transportation of
1.20telecommunications or pay television services, such as radio transmitters and receivers,
1.21satellite equipment, microwave equipment, and other transporting media, but not wire,
1.22cable, fiber, poles, or conduit;
1.23 (3) ancillary machinery, equipment, and fixtures that regulate, control, protect, or
1.24enable the machinery in clauses (1) and (2) to accomplish its intended function, such as
2.1auxiliary power supply, test equipment, towers, heating, ventilating, and air conditioning
2.2equipment necessary to the operation of the telecommunications or pay television
2.3equipment; and software necessary to the operation of the telecommunications or pay
2.4television equipment; and
2.5 (4) repair and replacement parts, including accessories, whether purchased as spare
2.6parts, repair parts, or as upgrades or modifications to qualified machinery or equipment.
2.7EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.8made after June 30, 2013. Refunds for sales tax paid on equipment exempted under this
2.9section may be applied for and paid in the same manner as refunds under Minnesota
2.10Statutes, section 297A.75.
