as introduced - 88th Legislature (2013 - 2014) Posted on 03/13/2013 02:54pm
A bill for an act
relating to taxation; sales and use; exempting purchases of certain building
materials and supplies; amending Minnesota Statutes 2012, section 297A.71, by
adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 297A.71, is amended by adding a
subdivision to read:
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Materials
and supplies used or consumed in, and equipment incorporated into, the improvement of
an existing structure located at a resort, as defined in section 157.15, subdivision 11, or
recreational camping area, as defined in section 327.14, are exempt. For purposes of this
subdivision, a structure includes a cabin located on resort property and any other structure
available for use by guests of the resort or recreational camping area.
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This section is effective for sales and purchases made after
June 30, 2013.
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