MN HF3791

Amends Minnesota Statutes 2008, section 297A.70, subdivision 8 to expand the sales and use tax exemption for public safety radio equipment.

Extends the exemption to include products and services for the 911 communication system established under sections 403.025 to 403.15, in addition to the existing regionwide public safety radio communication system.

Defines exempted equipment as items used for construction, ownership, operation, maintenance, and enhancement of backbone systems for both public safety radio and 911 communication systems.

Effective for sales and purchases made after June 30, 2010.