SF 2236

Introduction - 88th Legislature (2013 - 2014)

Posted on 03/04/2014 09:32 a.m.

A bill for an act
relating to taxation; sales and use; exempting propane tanks; amending
Minnesota Statutes 2012, section 297A.67, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2012, section 297A.67, is amended by adding a
subdivision to read:

new text begin Subd. 33. new text end

new text begin Propane tanks. new text end

new text begin Propane tanks with a propane capacity of at least 100
gallons, and any valves and regulators necessary for use of the propane tank, are exempt
when purchased by the user of the tank. This exemption does not apply to the lease of a
propane tank from a propane supplier or dealer.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2014.
new text end