as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxes; sales and use; exempting the rental 1.3 of luggage carts and baby strollers; 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. [LUGGAGE CARTS AND BABY STROLLERS.] The gross 1.10 receipts from the rental of luggage carts and baby and child 1.11 strollers for individual use are exempt. 1.12 Sec. 2. [EFFECTIVE DATE.] 1.13 Section 1 is effective for rentals that occur after June 1.14 30, 2000.