| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; modifying the exemption for telecommunications |
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| 3 | 3 | | 1.3 or pay television services machinery and equipment; amending Minnesota Statutes |
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| 4 | 4 | | 1.4 2024, section 297A.68, subdivision 35a. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 297A.68, subdivision 35a, is amended to read: |
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| 7 | 7 | | 1.7 Subd. 35a.Telecommunications or pay television services machinery and |
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| 8 | 8 | | 1.8equipment.(a) Telecommunications or pay television services machinery and equipment |
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| 9 | 9 | | 1.9purchased or leased for use directly by a telecommunications or pay television services |
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| 10 | 10 | | 1.10provider primarily in the provision of telecommunications or pay television services that |
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| 11 | 11 | | 1.11are ultimately to be sold at retail are exempt, regardless of whether purchased by the owner, |
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| 12 | 12 | | 1.12a contractor, or a subcontractor. |
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| 13 | 13 | | 1.13 (b) For purposes of this subdivision, "telecommunications or pay television machinery |
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| 14 | 14 | | 1.14and equipment" includes, but is not limited to: |
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| 15 | 15 | | 1.15 (1) machinery, equipment, and fixtures utilized in receiving, initiating, amplifying, |
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| 16 | 16 | | 1.16processing, transmitting, retransmitting, recording, switching, or monitoring |
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| 17 | 17 | | 1.17telecommunications or pay television services, such as computers, transformers, amplifiers, |
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| 18 | 18 | | 1.18routers, bridges, repeaters, multiplexers, and other items performing comparable functions; |
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| 19 | 19 | | 1.19 (2) machinery, equipment, and fixtures used in the transportation of telecommunications |
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| 20 | 20 | | 1.20or pay television services, such as radio transmitters and receivers, satellite equipment, |
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| 21 | 21 | | 1.21microwave equipment, fiber, conduit, and other transporting media, but not wire, cable, or |
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| 22 | 22 | | 1.22poles; |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | 25-01531 as introduced01/16/25 REVISOR EAP/LJ |
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| 25 | 25 | | SENATE |
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| 26 | 26 | | STATE OF MINNESOTA |
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| 27 | 27 | | S.F. No. 735NINETY-FOURTH SESSION |
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| 28 | 28 | | (SENATE AUTHORS: REST) |
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| 29 | 29 | | OFFICIAL STATUSD-PGDATE |
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| 30 | 30 | | Introduction and first reading01/27/2025 |
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| 31 | 31 | | Referred to Taxes 2.1 (3) ancillary machinery, equipment, and fixtures that regulate, control, protect, or enable |
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| 32 | 32 | | 2.2the machinery in clauses (1) and (2) to accomplish its intended function, such as auxiliary |
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| 33 | 33 | | 2.3power supply, test equipment, towers, heating, ventilating, and air conditioning equipment |
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| 34 | 34 | | 2.4necessary to the operation of the telecommunications or pay television equipment; and |
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| 35 | 35 | | 2.5software necessary to the operation of the telecommunications or pay television equipment; |
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| 36 | 36 | | 2.6and |
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| 37 | 37 | | 2.7 (4) repair and replacement parts, including accessories, whether purchased as spare parts, |
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| 38 | 38 | | 2.8repair parts, or as upgrades or modifications to qualified machinery or equipment. |
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| 39 | 39 | | 2.9 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 40 | 40 | | 2.1030, 2025. |
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| 41 | 41 | | 2Section 1. |
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| 42 | 42 | | 25-01531 as introduced01/16/25 REVISOR EAP/LJ |
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