MN SF3370

Expands the sales and use tax exemption for products and services used in construction, ownership, operation, maintenance, and enhancement of regionwide public safety radio communication systems and 911 communication systems.

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

Applies the exemption to purchases in the first and second phases of the system, the southeast State Patrol district and Benton, Sherburne, Stearns, and Wright counties in the third phase, and Itasca County.

Takes effect for sales and purchases made after June 30, 2010.