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HF 3679

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

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

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A bill for an act
 relating to taxation; providing motor fuel and sales tax exemptions for providers
of special transportation services; amending Minnesota Statutes 2006, sections
296A.07, subdivision 4; 296A.08, subdivision 3; 297A.67, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2006, section 296A.07, subdivision 4, is amended to
read:


Subd. 4.

Exemptions.

The provisions of subdivision 1 do not apply to gasoline
purchased by:

(1) a transit system or transit provider receiving financial assistance or
reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; deleted text begin ordeleted text end

(2) an ambulance service licensed under chapter 144Edeleted text begin .deleted text end new text begin ; or
new text end

new text begin (3) a provider of special transportation service certified under section 174.30,
subdivision 4a.
 new text end

Sec. 2.

Minnesota Statutes 2006, section 296A.08, subdivision 3, is amended to read:


Subd. 3.

Exemptions.

The provisions of subdivisions 1 and 2 do not apply to
special fuel or alternative fuels purchased by:

(1) a transit system or transit provider receiving financial assistance or
reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; deleted text begin ordeleted text end

(2) an ambulance service licensed under chapter 144Edeleted text begin .deleted text end new text begin ; or
new text end

new text begin (3) a provider of special transportation service certified under section 174.30,
subdivision 4a.
 new text end

Sec. 3.

Minnesota Statutes 2006, section 297A.67, is amended by adding a subdivision
to read:


new text begin Subd. 33. new text end

new text begin Special transportation service, parts, and equipment. new text end

new text begin The following
sales to or use by a provider of special transportation service certified under section
174.30, subdivision 4a, are exempt:
 new text end

new text begin (1) supplies and equipment used to provide special transportation services; and
new text end

new text begin (2) repair and replacement parts for special transportation service vehicles.
 new text end

Sec. 4. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 to 3 are effective for sales and purchases made on or after July 1, 2008.
 new text end