1.1.................... moves to amend H.F. No. 2423 as follows:
1.2Page 1, lines 11 and 12, delete the new language
1.3Page 2, lines 5 to 7, reinstate the stricken language
1.4Page 2, line 8, reinstate the stricken language and after "facility" insert "except as
1.5allowed under section 297A.71, subdivision 49"
1.6Page 2, lines, 9, 12, 14, and 18, delete the new language and reinstate the stricken
1.7language
1.8Page 3, delete lines 14 to 19 and insert:
1.9    "Subd. 49. Construction materials purchased by contractors; local government
1.10exemption. Building, construction, or reconstruction materials purchased by a contractor,
1.11subcontractor, or builder and used for either (1) constructing a building or facility used
1.12by a school district or local government, or (2) the construction, reconstruction, repair,
1.13maintenance, or improvement of public infrastructure of any kind owned by a school
1.14district or local government , including, but not limited to roads, bridges, culverts, drinking
1.15water facilities, and wastewater facilities are exempt. For purposes of this subdivision
1.16"schools district" and "local government" has the meaning given in section 297A.70,
1.17subdivision 2. The tax must be imposed and collected as if the rate under section 297A.62,
1.18subdivision 1, applied, and then refunded in the manner provided in section 297A.75. "
1.19Page 3, after line 21 insert the following:

1.20    "Sec. 4. Minnesota Statutes 2013 Supplement, section 297A.75, subdivision 1, is
1.21amended to read:
1.22    Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
1.23following exempt items must be imposed and collected as if the sale were taxable and the
1.24rate under section 297A.62, subdivision 1, applied. The exempt items include:
1.25    (1) building materials for an agricultural processing facility exempt under section
1.26297A.71, subdivision 13 ;
2.1    (2) building materials for mineral production facilities exempt under section
2.2297A.71, subdivision 14 ;
2.3    (3) building materials for correctional facilities under section 297A.71, subdivision 3;
2.4    (4) building materials used in a residence for disabled veterans exempt under section
2.5297A.71, subdivision 11 ;
2.6    (5) elevators and building materials exempt under section 297A.71, subdivision 12;
2.7    (6) building materials for the Long Lake Conservation Center exempt under section
2.8297A.71, subdivision 17 ;
2.9    (7) materials and supplies for qualified low-income housing under section 297A.71,
2.10subdivision 23 ;
2.11    (8) materials, supplies, and equipment for municipal electric utility facilities under
2.12section 297A.71, subdivision 35;
2.13    (9) equipment and materials used for the generation, transmission, and distribution
2.14of electrical energy and an aerial camera package exempt under section 297A.68,
2.15subdivision 37 ;
2.16    (10) commuter rail vehicle and repair parts under section 297A.70, subdivision 3,
2.17paragraph (a), clause (10);
2.18    (11) materials, supplies, and equipment for construction or improvement of projects
2.19and facilities under section 297A.71, subdivision 40;
2.20(12) materials, supplies, and equipment for construction or improvement of a meat
2.21processing facility exempt under section 297A.71, subdivision 41;
2.22(13) materials, supplies, and equipment for construction, improvement, or expansion
2.23of:
2.24(i) an aerospace defense manufacturing facility exempt under section 297A.71,
2.25subdivision 42 ;
2.26(ii) a biopharmaceutical manufacturing facility exempt under section 297A.71,
2.27subdivision 45 ;
2.28(iii) a research and development facility exempt under section 297A.71, subdivision
2.2946 ; and
2.30(iv) an industrial measurement manufacturing and controls facility exempt under
2.31section 297A.71, subdivision 47;
2.32(14) enterprise information technology equipment and computer software for use in
2.33a qualified data center exempt under section 297A.68, subdivision 42;
2.34(15) materials, supplies, and equipment for qualifying capital projects under section
2.35297A.71, subdivision 44 ;
3.1(16) items purchased for use in providing critical access dental services exempt
3.2under section 297A.70, subdivision 7, paragraph (c); and
3.3(17) items and services purchased under a business subsidy agreement for use or
3.4consumption primarily in greater Minnesota exempt under section 297A.68, subdivision
3.544 .; and
3.618) building, construction, or reconstruction materials purchased by a contractor,
3.7subcontractor, or builder for a school district or local government project exempt under
3.8section 297A.71, subdivision 49.
3.9EFFECTIVE DATE.This section is effective for sales and purchases made after
3.10June 30, 2014.

3.11    Sec. 5. Minnesota Statutes 2013 Supplement, section 297A.75, subdivision 2, is
3.12amended to read:
3.13    Subd. 2. Refund; eligible persons. Upon application on forms prescribed by the
3.14commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
3.15must be paid to the applicant. Only the following persons may apply for the refund:
3.16    (1) for subdivision 1, clauses (1), (2), and (16), the applicant must be the purchaser;
3.17    (2) for subdivision 1, clauses (3) and (6), and (18) the applicant must be the
3.18governmental subdivision;
3.19    (3) for subdivision 1, clause (4), the applicant must be the recipient of the benefits
3.20provided in United States Code, title 38, chapter 21;
3.21    (4) for subdivision 1, clause (5), the applicant must be the owner of the homestead
3.22property;
3.23    (5) for subdivision 1, clause (7), the owner of the qualified low-income housing
3.24project;
3.25    (6) for subdivision 1, clause (8), the applicant must be a municipal electric utility or
3.26a joint venture of municipal electric utilities;
3.27    (7) for subdivision 1, clauses (9), (12), (13), (14), and (17), the owner of the
3.28qualifying business; and
3.29    (8) for subdivision 1, clauses (10), (11), and (15), the applicant must be the
3.30governmental entity that owns or contracts for the project or facility.
3.31EFFECTIVE DATE.This section is effective for sales and purchases made after
3.32June 30, 2014.

4.1    Sec. 6. Minnesota Statutes 2013 Supplement, section 297A.75, subdivision 3, is
4.2amended to read:
4.3    Subd. 3. Application. (a) The application must include sufficient information
4.4to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
4.5subcontractor, or builder, under subdivision 1, clauses (3) to (15), or (17), or (18), the
4.6contractor, subcontractor, or builder must furnish to the refund applicant a statement
4.7including the cost of the exempt items and the taxes paid on the items unless otherwise
4.8specifically provided by this subdivision. The provisions of sections 289A.40 and
4.9289A.50 apply to refunds under this section.
4.10    (b) An applicant may not file more than two applications per calendar year for
4.11refunds for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.
4.12    (c) Total refunds for purchases of items in section 297A.71, subdivision 40, must not
4.13exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
4.14of items in sections 297A.70, subdivision 3, paragraph (a), clause (11), and 297A.71,
4.15subdivision 40 , must not be filed until after June 30, 2009.
4.16EFFECTIVE DATE.This section is effective for sales and purchases made after
4.17June 30, 2014."
4.18Renumber the sections in sequence and correct the internal references
4.19Amend the title accordingly