MN SF3292

Exempts water purchases used directly for public safety services from sales tax when purchased by organized fire departments, fire protection districts, or fire companies providing fire protection to Minnesota or a political subdivision.

Applies retroactively to sales and purchases made after June 30, 2007, but prohibits refunds for water purchased between June 30, 2007, and January 30, 2010.

Amends Minnesota Statutes 2008, section 297A.70, subdivision 3, which governs sales and use tax exemptions for certain government purchases.