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HF 1483

as introduced - 88th Legislature (2013 - 2014) Posted on 03/13/2013 02:54pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13
1.14 1.15

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:

Section 1.

Minnesota Statutes 2012, section 297A.71, is amended by adding a
subdivision to read:


new text begin Subd. 45. new text end

new text begin Building materials; resorts and recreational camping areas. new text end

new text begin 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.
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, 2013.
new text end