2278 AMS FINK S5541.1

HB 2278 - S AMD - 1018

By Senators Finkbeiner, Brown, Hochstatter and Jacobsen

                           RULED OUTSIDIE SCOPE AND OBJECT 3/11/98

    On page 1, line 13, after "generating" insert ":  (a) For wind or sun facilities, not less than twenty watts of electricity; or (b) for landfill gas facilities,"

    On page 1, beginning on line 15, after "department" strike all material through "require" on line 17, and insert "((by rule, and the purchaser provides the department with a duplicate of the certificate or a summary of exempt sales as the department may require))"

HB 2278 - S AMD - 1018

By Senators Finkbeiner, Brown, Hochstatter and Jacobsen

    On page 2, line 5, after "means" strike "industrial" and insert "((industrial))"

    On page 2, beginning on line 18, after "wind" strike all material through "systems" on line 22, and insert "((or solar power if it provides any part of the process that captures the energy of the wind or sun, converts that energy to electricity, and transforms or transmits that electricity for entry into electric transmission and distribution systems)) or sun energy or landfill gas if it captures, converts, transforms, stores, or transmits wind or sun energy or landfill gas or the electricity created from wind or sun energy or landfill gas"

    On page 2, beginning on line 29, after "power" strike all material through "state" on line 36, and insert "((, but only when the user provides the department with:

    (a) An exemption certificate in a form and manner prescribed by the department within sixty days of the first use of such machinery and equipment in this state; or

    (b) An annual summary listing the machinery and equipment by January 31st of the year following the calendar year in which the machinery and equipment is first used in this state))"

HB 2278 - S AMD - 1018

By Senators Finkbeiner, Brown, Hochstatter and Jacobsen

    On page 3, beginning on line 1, after "Sec. 3." strike all material through "immediately." on line 4, and insert "This act takes effect July 1, 1998."

    Correct the title.

EFFECT:

!Modifies the existing sales and use tax exemption for wind and solar generating facilities so that it applies to facilities capable of generating at least 200 watts (instead of 200 kilowatts) of electricity.

!Revises the definition of "machinery & equipment" to remove the limitation that the facilities be industrial in nature.

!Removes the requirement that a purchaser provide the Department of Revenue a copy of the exemption certificate or a summary of exempt sales.

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