SF 978
Introduction - 92nd Legislature (2021 - 2022)
Posted on 03/26/2021 10:12 a.m.
KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers
1.1
1.2
1.3
1.4
1.5 1.6 1.7
1.8 1.9
1.5 1.6 1.7
1.8 1.9
A bill for an act
relating to taxation; sales and use; providing an exemption for headstones and
footstones; amending Minnesota Statutes 2020, section 297A.67, subdivision 10.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2020, section 297A.67, subdivision 10, is amended to read:
Subd. 10.
deleted text begin Caskets; vaultsdeleted text end new text begin Certain burial site goodsnew text end .
Caskets deleted text begin anddeleted text end new text begin ,new text end burial vaultsnew text begin ,
headstones, and footstonesnew text end for human burial are exempt.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2021.
new text end