Bill Text: MN SF949 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Industrial measurement manufacturing and controls facility construction sales and use tax exemption
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2013-03-04 - Referred to Taxes [SF949 Detail]
Download: Minnesota-2013-SF949-Introduced.html
1.2relating to taxation; sales and use; providing for a construction exemption for an
1.3industrial measurement manufacturing and controls facility;amending Minnesota
1.4Statutes 2012, sections 297A.71, by adding a subdivision; 297A.75, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.71, is amended by adding a
1.7subdivision to read:
1.8 Subd. 45. Industrial measurement manufacturing and controls facility. (a)
1.9Materials and supplies used or consumed in, capital equipment incorporated into,
1.10fixtures installed in, and privately owned infrastructure in support of the construction,
1.11improvement, or expansion of an industrial measurement manufacturing and controls
1.12facility are exempt if:
1.13(1) the total capital investment made at the facility is at least $60,000,000;
1.14(2) the facility employs at least 250 full-time equivalent employees that are not
1.15employees currently employed by the company in the state; and
1.16(3) the Department of Employment and Economic Development determines that
1.17the expansion, remodeling, or improvement of the facility has a significant impact on
1.18the state economy.
1.19(b) The tax must be imposed and collected as if the rate under section 297A.62,
1.20subdivisions 1 and 1a, applied and refunded in the manner provided in section 297A.75,
1.21only after the following criteria are met:
1.22(1) a refund may not be issued until the owner of the facility has received
1.23certification from the Department of Employment and Economic Development that the
1.24company meets the requirements in paragraph (a); and
2.1(2) to receive the refund, the owner of the industrial measurement manufacturing
2.2and controls facility must initially apply to the Department of Employment and Economic
2.3Development for certification no later than one year from the final completion date of
2.4construction, improvement, or expansion of the industrial measurement manufacturing
2.5and controls facility.
2.6EFFECTIVE DATE.This section is effective for sales and purchases made after
2.7June 30, 2013, and before December 31, 2015.
2.8 Sec. 2. Minnesota Statutes 2012, section 297A.75, subdivision 1, is amended to read:
2.9 Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
2.10following exempt items must be imposed and collected as if the sale were taxable and the
2.11rate under section297A.62, subdivision 1 , applied. The exempt items include:
2.12 (1) capital equipment exempt under section297A.68, subdivision 5 ;
2.13 (2) building materials for an agricultural processing facility exempt under section
2.14297A.71, subdivision 13
;
2.15 (3) building materials for mineral production facilities exempt under section
2.16297A.71, subdivision 14
;
2.17 (4) building materials for correctional facilities under section297A.71, subdivision 3 ;
2.18 (5) building materials used in a residence for disabled veterans exempt under section
2.19297A.71, subdivision 11
;
2.20 (6) elevators and building materials exempt under section297A.71, subdivision 12 ;
2.21 (7) building materials for the Long Lake Conservation Center exempt under section
2.22297A.71, subdivision 17
;
2.23 (8) materials and supplies for qualified low-income housing under section297A.71,
2.24subdivision 23 ;
2.25 (9) materials, supplies, and equipment for municipal electric utility facilities under
2.26section297A.71, subdivision 35 ;
2.27 (10) equipment and materials used for the generation, transmission, and distribution
2.28of electrical energy and an aerial camera package exempt under section297A.68 ,
2.29subdivision 37;
2.30 (11) commuter rail vehicle and repair parts under section297A.70 , subdivision 3,
2.31paragraph (a), clause (10);
2.32 (12) materials, supplies, and equipment for construction or improvement of projects
2.33and facilities under section297A.71, subdivision 40 ;
2.34(13) materials, supplies, and equipment for construction or improvement of a meat
2.35processing facility exempt under section297A.71, subdivision 41 ;
3.1(14) materials, supplies, and equipment for construction, improvement, or
3.2expansion of an aerospace defense manufacturing facility exempt under section297A.71 ,
3.3subdivision 42, and construction, expansion, or improvement of an industrial measurement
3.4manufacturing and controls facility under section 297A.71, subdivision 45;
3.5(15) enterprise information technology equipment and computer software for use in
3.6a qualified data center exempt under section297A.68, subdivision 42 ; and
3.7(16) materials, supplies, and equipment for qualifying capital projects under section
3.8297A.71, subdivision 44
.
3.9EFFECTIVE DATE.This section is effective for sales and purchases made after
3.10June 30, 2013.
1.3industrial measurement manufacturing and controls facility;amending Minnesota
1.4Statutes 2012, sections 297A.71, by adding a subdivision; 297A.75, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.71, is amended by adding a
1.7subdivision to read:
1.8 Subd. 45. Industrial measurement manufacturing and controls facility. (a)
1.9Materials and supplies used or consumed in, capital equipment incorporated into,
1.10fixtures installed in, and privately owned infrastructure in support of the construction,
1.11improvement, or expansion of an industrial measurement manufacturing and controls
1.12facility are exempt if:
1.13(1) the total capital investment made at the facility is at least $60,000,000;
1.14(2) the facility employs at least 250 full-time equivalent employees that are not
1.15employees currently employed by the company in the state; and
1.16(3) the Department of Employment and Economic Development determines that
1.17the expansion, remodeling, or improvement of the facility has a significant impact on
1.18the state economy.
1.19(b) The tax must be imposed and collected as if the rate under section 297A.62,
1.20subdivisions 1 and 1a, applied and refunded in the manner provided in section 297A.75,
1.21only after the following criteria are met:
1.22(1) a refund may not be issued until the owner of the facility has received
1.23certification from the Department of Employment and Economic Development that the
1.24company meets the requirements in paragraph (a); and
2.1(2) to receive the refund, the owner of the industrial measurement manufacturing
2.2and controls facility must initially apply to the Department of Employment and Economic
2.3Development for certification no later than one year from the final completion date of
2.4construction, improvement, or expansion of the industrial measurement manufacturing
2.5and controls facility.
2.6EFFECTIVE DATE.This section is effective for sales and purchases made after
2.7June 30, 2013, and before December 31, 2015.
2.8 Sec. 2. Minnesota Statutes 2012, section 297A.75, subdivision 1, is amended to read:
2.9 Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
2.10following exempt items must be imposed and collected as if the sale were taxable and the
2.11rate under section
2.12 (1) capital equipment exempt under section
2.13 (2) building materials for an agricultural processing facility exempt under section
2.15 (3) building materials for mineral production facilities exempt under section
2.17 (4) building materials for correctional facilities under section
2.18 (5) building materials used in a residence for disabled veterans exempt under section
2.20 (6) elevators and building materials exempt under section
2.21 (7) building materials for the Long Lake Conservation Center exempt under section
2.23 (8) materials and supplies for qualified low-income housing under section
2.24subdivision 23
2.25 (9) materials, supplies, and equipment for municipal electric utility facilities under
2.26section
2.27 (10) equipment and materials used for the generation, transmission, and distribution
2.28of electrical energy and an aerial camera package exempt under section
2.29subdivision 37;
2.30 (11) commuter rail vehicle and repair parts under section
2.31paragraph (a), clause (10);
2.32 (12) materials, supplies, and equipment for construction or improvement of projects
2.33and facilities under section
2.34(13) materials, supplies, and equipment for construction or improvement of a meat
2.35processing facility exempt under section
3.1(14) materials, supplies, and equipment for construction, improvement, or
3.2expansion of an aerospace defense manufacturing facility exempt under section
3.3subdivision 42, and construction, expansion, or improvement of an industrial measurement
3.4manufacturing and controls facility under section 297A.71, subdivision 45;
3.5(15) enterprise information technology equipment and computer software for use in
3.6a qualified data center exempt under section
3.7(16) materials, supplies, and equipment for qualifying capital projects under section
3.9EFFECTIVE DATE.This section is effective for sales and purchases made after
3.10June 30, 2013.
