Minnesota Legislature
HF 149
as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:34am
Current Version - as introduced
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A bill for an act
relating to taxation; expanding sales tax exemption for residential heating fuels;
amending Minnesota Statutes 2008, section 297A.67, subdivision 15.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2008, 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, deleted text begin anddeleted text end L.P. gasnew text begin , and all other
fuels except natural gas and electricity,new text end 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, 2009.
new text end