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HF100 NINTH ENGROSSMENT REVISOR BD 1­10100-9 <br />160.1 company administering the Medicare or Medicaid program on behalf of the federal <br />160.2 government or the state of Minnesota, or by a managed care organization for the benefit of <br />160.3 a patient enrolled in a prepaid program that furnishes medical services in lieu of conventional <br />160.4 Medicare or Medicaid coverage pursuant to agreement with the federal government or the <br />160.5 state of Minnesota. <br />160.6 EFFECTIVE DATE. This section is effective for sales and purchases made after June <br />160.E 3012023. <br />160.8 Sec. 12. Minnesota Statutes 2022, section 297A.70, subdivision 2, is amended to read: <br />160.9 Subd. 2. Sales to government. (a) All sales, except those listed in paragraph (b), to the <br />160.10 following governments and political subdivisions, or to the listed agencies or instrumentalities <br />160.11 of governments and political subdivisions, are exempt: <br />160.12 (1) the United States and its agencies and instrumentalities; <br />160.13 (2) school districts, local governments, the University of Minnesota, state universities, <br />160.14 community colleges, technical colleges, state academies, the Perpich Minnesota Center for <br />160.15 Arts Education, and an instrumentality of a political subdivision that is accredited as an <br />160.16 optional/special function school by the North Central Association of Colleges and Schools; <br />160.17 (3) hospitals and nursing homes owned and operated by political subdivisions of the <br />160.18 state of tangible personal property and taxable services used at or by hospitals and nursing <br />160.i9 homes; <br />160.20 (4) notwithstanding paragraph (d), the sales and purchases by the Metropolitan Council <br />160.21 of vehicles and repair parts to equip operations provided for in section 473.4051 are exempt <br />160.22 through December 31, 2016; <br />160.23 (5) other states or political subdivisions of other states, if the sale would be exempt from <br />160.24 taxation if it occurred in that state; and <br />160.25 (6) public libraries, public library systems, multicounty, multitype library systems as <br />160.26 defined in section 134.001, county law libraries under chapter 134A, state agency libraries, <br />160.27 the state library under section 480.09, and the Legislative Reference Library. <br />160.28 (b) This exemption does not apply to the sales of the following products and services: <br />160.29 (1) building, construction, or reconstruction materials purchased by a contractor or a <br />160.30 subcontractor as a part of a lump -sum contract or similar type of contract with a guaranteed <br />160.31 maximum price covering both labor and materials for use in the construction, alteration, or <br />160.32 repair of a building or facility; <br />Article 2 Sec. 12. 160 <br />