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 and use; exempting certain 1.3 machinery and equipment for ski areas; amending 1.4 Minnesota Statutes 1998, section 297A.25, by adding a 1.5 subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1998, section 297A.25, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 84. [MACHINERY AND EQUIPMENT FOR SKI AREAS.] The 1.10 gross receipts from the sale, storage, use, or consumption of 1.11 tangible personal property used or consumed primarily and 1.12 directly for tramways or in snowmaking and snow-grooming 1.13 operations at ski hills, ski slopes, or ski trails, including 1.14 machinery, equipment, fuel, electricity, and water additives 1.15 used in the production and maintenance of machine-made snow, are 1.16 exempt. 1.17 Sec. 2. [EFFECTIVE DATE.] 1.18 Section 1 is effective for sales and purchases made after 1.19 June 30, 2000.