1.1.................... moves to amend H.F. No. 2703 as follows:
1.2Page 2, line 34, delete everything after "effective" and insert "retroactively from
1.3January 1, 2014 , and applies to sales and purchases made on or after that date."
1.4Page 2, line 35, delete everything before the period
1.5Page 2, after line 35 insert:

1.6    "Sec. 2. SALES TAX; TEMPORARY REFUND MECHANISM.
1.7Notwithstanding the requirements in Minnesota Statutes, section 289A.50,
1.8subdivision 2a, any local government that paid sales tax on items exempted under section
1.91 may apply directly to the commissioner of revenue for a refund under this section. This
1.10provision applies only to sales made after December 31, 2013, and before July 1, 2014.
1.11The application must be made on forms prescribed by the commissioner and filed before
1.12January 1, 2015. The local government may make only one application for the entire
1.13period. Interest on the refund must be paid at the rate in Minnesota Statutes, section
1.14270C.405, from 90 days after the refund claim is filed with the commissioner of revenue.
1.15The amount required to make the refunds is appropriated to the commissioner of revenue.
1.16EFFECTIVE DATE.This section is effective the day following final enactment."
1.17Amend the title accordingly