as introduced - 88th Legislature (2013 - 2014) Posted on 02/27/2014 03:23pm
A bill for an act
relating to taxation; sales and use; exempting propane tanks; amending
Minnesota Statutes 2012, section 297A.67, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 297A.67, is amended by adding a
subdivision to read:
Propane tanks with a propane capacity of at least 100
gallons, and any valves and regulators necessary for use of the propane tank, are exempt
when purchased by the user of the tank. This exemption does not apply to the lease of a
propane tank from a propane supplier or dealer.
This section is effective for sales and purchases made after
June 30, 2014.