as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; sales taxes; exempting 1.3 nonprescription drugs and residential fuels; amending 1.4 Minnesota Statutes 1998, section 297A.25, subdivisions 1.5 3 and 23. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1998, section 297A.25, 1.8 subdivision 3, is amended to read: 1.9 Subd. 3. [MEDICINES; MEDICAL DEVICES.] The gross receipts 1.10 from the sale of and storage, use, or consumption ofprescribed1.11 drugs,prescribedmedicine and insulin, intended for use, 1.12 internal or external, in the cure, mitigation, treatment or 1.13 prevention of illness or disease in human beings are exempt, 1.14 together with prescription glasses, fever thermometers, 1.15 therapeutic, and prosthetic devices. "PrescribedDrugs" or 1.16 "prescribedmedicine" includes over-the-counter drugsorand 1.17 medicines as well as medicine prescribed by a licensed 1.18 physician. "Therapeutic devices" includes reusable finger 1.19 pricking devices for the extraction of blood, blood glucose 1.20 monitoring machines, and other diagnostic agents used in 1.21 diagnosing, monitoring, or treating diabetes.Nonprescription1.22analgesics consisting principally (determined by the weight of1.23all ingredients) of acetaminophen, acetylsalicylic acid,1.24ibuprofen, ketoprofen, naproxen, and other nonprescription1.25analgesics that are approved by the United States Food and Drug2.1Administration for internal use by human beings, or a2.2combination thereof, are exempt.2.3 Medical supplies purchased by a licensed health care 2.4 facility or licensed health care professional to provide medical 2.5 treatment to residents or patients are exempt. The exemption 2.6 does not apply to medical equipment or components of medical 2.7 equipment, laboratory supplies, radiological supplies, and other 2.8 items used in providing medical services. For purposes of this 2.9 subdivision, "medical supplies" means adhesive and nonadhesive 2.10 bandages, gauze pads and strips, cotton applicators, 2.11 antiseptics, nonprescription drugs, eye solution, and other 2.12 similar supplies used directly on the resident or patient in 2.13 providing medical services. 2.14 Sec. 2. Minnesota Statutes 1998, section 297A.25, 2.15 subdivision 23, is amended to read: 2.16 Subd. 23. [RESIDENTIALHEATINGFUELS.] The gross receipts 2.17 from the sale of and the storage, use, or consumption of 2.18 residentialheatingfuels are exempt in the following manner: 2.19 (1) all fuel oil, coal, wood, steam, hot water, propane 2.20 gas, and L.P. gas sold to residential customers for residential 2.21 use; 2.22 (2) natural gas sold for residential use to customers who 2.23 are metered and billed as residential usersand who use natural2.24gas for their primary source of residential heat, for the2.25billing months of November, December, January, February, March2.26and April; 2.27 (3) electricity sold for residential use to customers who 2.28 are metered and billed as residential usersand who use2.29electricity for their primary source of residential heat, for2.30the billing months of November, December, January, February,2.31March and April. 2.32 Sec. 3. [EFFECTIVE DATE.] 2.33 Sections 1 and 2 are effective for sales made after June 2.34 30, 1999.