HF 2574

as introduced - 89th Legislature (2015 - 2016) Posted on 03/22/2016 08:04am

A bill for an act
relating to taxes; sales and use taxes; exempting certain purchases of clay targets;
amending Minnesota Statutes 2014, section 297A.68, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.68, is amended by adding a
subdivision to read:

new text begin Subd. 3b. new text end

new text begin Clay targets. new text end

new text begin Clay targets are exempt when purchased by hunting
clubs and retailers in the business of selling admissions to shooting facilities, provided
the clay targets are either:
new text end

new text begin (1) used in providing a shooting experience on the premises of the hunting club or
shooting facility; or
new text end

new text begin (2) sold at retail at the club or shooting facility.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2016.
new text end