MN HF2612

Expands sales tax exemption to include products and services for public safety radio communication systems beyond the existing regionwide system, including public safety radio dispatch centers.

Exemption applies to end-user equipment used for construction, ownership, operation, maintenance, and enhancement of public safety radio communication systems.

Establishes refund process for qualifying purchases made after December 31, 2010, and before July 1, 2012, allowing purchasers to apply for tax refunds in the manner provided under section 297A.75.

Adds public safety radio communication system purchases to the list of exempt items eligible for tax refunds, with applications not permitted to be filed until after June 30, 2012.

Governmental entities that own or contract for public safety radio communication system projects are eligible to apply for refunds of taxes paid on qualifying purchases.