HF 607

as introduced - 93rd Legislature (2023 - 2024) Posted on 01/19/2023 02:56pm

A bill for an act
relating to taxation; sales and use; providing annual tax holiday periods for sales
and purchases of certain firearms and certain fishing equipment; amending
Minnesota Statutes 2022, section 297A.68, by adding subdivisions.

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

Section 1.

Minnesota Statutes 2022, section 297A.68, is amended by adding a subdivision
to read:

new text begin Subd. 46. new text end

new text begin Tax holiday for certain firearms prior to open season for deer. new text end

new text begin Firearms,
other than handguns, are exempt for the seven days prior to the first day of open season for
deer as prescribed by the commissioner of natural resources under section 97B.311, paragraph
(a), clause (1).
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, 2023.
new text end

Sec. 2.

Minnesota Statutes 2022, section 297A.68, is amended by adding a subdivision to
read:

new text begin Subd. 47. new text end

new text begin Tax holiday for certain fishing equipment prior to open season for
angling. new text end

new text begin Sport angling equipment that can be used for open season to take fish by angling
under section 97C.395, subdivision 1, paragraph (a), clause (1), is exempt for the seven
days prior to the Saturday two weeks prior to the Saturday of Memorial Day weekend.
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, 2023.
new text end