as introduced - 92nd Legislature (2021 - 2022) Posted on 03/09/2021 11:43am
Engrossments | ||
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Introduction | Posted on 03/09/2021 |
A bill for an act
relating to taxation; sales and use; expanding the exemption for certain meals and
drinks; amending Minnesota Statutes 2020, section 297A.68, by adding
subdivisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision
to read:
new text begin
Meals and beverages, including
alcoholic beverages, provided by a restaurant as defined under section 157.15, subdivision
12, to a customer at no cost to the customer are exempt.
new text end
new text begin
This section is effective for sales and purchases made after June
30, 2021.
new text end
Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision to
read:
new text begin
Prepared food and beverages, excluding alcoholic
beverages, purchased for and served to employees of a restaurant defined under section
157.15, subdivision 12, are exempt.
new text end
new text begin
This section is effective for sales and purchases made after June
30, 2021.
new text end