HF 2452

as introduced - 88th Legislature (2013 - 2014) Posted on 02/27/2014 03:41pm

A bill for an act
relating to taxation; sales and use; providing an exemption for biomass fuel
sold to residential customers for residential use; amending Minnesota Statutes
2012, section 297A.67, subdivision 15.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2012, section 297A.67, subdivision 15, is amended to
read:

Subd. 15.

Residential heating fuels.

Residential heating fuels are exempt as follows:

(1) all fuel oil, coal, wood, steam, hot water, propane gas, new text begin biomass as defined in
section 216B.2411, subdivision 2, paragraph (c), new text end and L.P. gas sold to residential customers
for residential use;

(2) for the billing months of November, December, January, February, March, and
April, natural gas sold for residential use to customers who are metered and billed as
residential users and who use natural gas for their primary source of residential heat; and

(3) for the billing months of November, December, January, February, March, and
April, electricity sold for residential use to customers who are metered and billed as
residential users and who use electricity for their primary source of residential heat.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2014.
new text end