MN HF245

Amends Minnesota Statutes 2008, section 297A.70, subdivision 8 to expand the sales and use tax exemption for products and services related to the regionwide public safety radio communication system.

Exempts end user equipment used for construction, ownership, operation, maintenance, and enhancement of the backbone system of the regionwide public safety radio communication system established under sections 403.21 to 403.40.

Defines backbone system according to section 403.21, subdivision 9, for purposes of the exemption.

Removes previous language limiting the exemption to the first and second phases of the system and specific geographic areas (southeast State Patrol district, Benton, Sherburne, Stearns, Wright counties, and Itasca County).

Effective for sales and purchases made after June 30, 2009.