HF 1501

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales and use tax; expanding the exemption for residential heating
fuels; amending Minnesota Statutes 2006, section 297A.67, subdivision 15.

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

Section 1.

Minnesota Statutes 2006, 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 and deleted text end L.P. gas new 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, 2007.
new text end