SF 3345
Introduction - 85th Legislature (2007 - 2008)
Posted on 12/15/2009 12:00 a.m.
1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15
1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23
2.1 2.2 2.3 2.4 2.5 2.6 2.7
2.8 2.9
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