Bill Text: MN SF1826 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Telecommunications and direct television equipment sales and use tax exemption
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2014-02-27 - Author added Franzen [SF1826 Detail]
Download: Minnesota-2013-SF1826-Introduced.html
1.2relating to taxation; sales and use; exempting telecommunications and direct
1.3television equipment;amending Minnesota Statutes 2012, section 297A.68, by
1.4adding 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. 45. Telecommunications and pay television services machinery and
1.9equipment. (a) Telecommunications or pay television services machinery and equipment
1.10purchased or leased for use directly by a telecommunications or pay television service
1.11provider primarily in the provision of telecommunications or pay television services
1.12that are ultimately to be sold at retail are exempt, regardless of whether purchased by
1.13the owner, a contractor, or a subcontractor.
1.14(b) For purposes of this subdivision, "telecommunications or pay television services
1.15machinery and equipment" includes, but is not limited to:
1.16(1) machinery, equipment, and fixtures utilized in receiving, initiating,
1.17amplifying, processing, transmitting, retransmitting, recording, switching, or monitoring
1.18telecommunications or pay television services, such as computers, transformers, amplifiers,
1.19routers, bridges, repeaters, multiplexers, and other items performing comparable functions;
1.20(2) machinery, equipment, and fixtures used in the transportation of
1.21telecommunications or pay television services, radio transmitters and receivers, satellite
1.22equipment, microwave equipment, and other transporting media, but not wire, cable,
1.23fiber, poles, or conduit;
2.1(3) ancillary machinery, equipment, and fixtures that regulate, control, protect, or
2.2enable the machinery in clauses (1) and (2) to accomplish its intended function, such as
2.3auxiliary power supply, test equipment, towers, heating, ventilating, and air conditioning
2.4equipment necessary to the operation of the telecommunications or pay television services
2.5equipment, and software necessary to the operation of the telecommunications or pay
2.6television services equipment; and
2.7(4) repair and replacement parts, including accessories, whether purchased as spare
2.8parts, repair parts, or as upgrades or modifications to qualified machinery or equipment.
2.9EFFECTIVE DATE.This section is effective for sales and purchases made on or
2.10after the first day of the first calendar year quarter starting after the day following final
2.11enactment.
1.3television equipment;amending Minnesota Statutes 2012, section 297A.68, by
1.4adding 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. 45. Telecommunications and pay television services machinery and
1.9equipment. (a) Telecommunications or pay television services machinery and equipment
1.10purchased or leased for use directly by a telecommunications or pay television service
1.11provider primarily in the provision of telecommunications or pay television services
1.12that are ultimately to be sold at retail are exempt, regardless of whether purchased by
1.13the owner, a contractor, or a subcontractor.
1.14(b) For purposes of this subdivision, "telecommunications or pay television services
1.15machinery and equipment" includes, but is not limited to:
1.16(1) machinery, equipment, and fixtures utilized in receiving, initiating,
1.17amplifying, processing, transmitting, retransmitting, recording, switching, or monitoring
1.18telecommunications or pay television services, such as computers, transformers, amplifiers,
1.19routers, bridges, repeaters, multiplexers, and other items performing comparable functions;
1.20(2) machinery, equipment, and fixtures used in the transportation of
1.21telecommunications or pay television services, radio transmitters and receivers, satellite
1.22equipment, microwave equipment, and other transporting media, but not wire, cable,
1.23fiber, poles, or conduit;
2.1(3) ancillary machinery, equipment, and fixtures that regulate, control, protect, or
2.2enable the machinery in clauses (1) and (2) to accomplish its intended function, such as
2.3auxiliary power supply, test equipment, towers, heating, ventilating, and air conditioning
2.4equipment necessary to the operation of the telecommunications or pay television services
2.5equipment, and software necessary to the operation of the telecommunications or pay
2.6television services equipment; and
2.7(4) repair and replacement parts, including accessories, whether purchased as spare
2.8parts, repair parts, or as upgrades or modifications to qualified machinery or equipment.
2.9EFFECTIVE DATE.This section is effective for sales and purchases made on or
2.10after the first day of the first calendar year quarter starting after the day following final
2.11enactment.
