HF 140

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:34am

A bill for an act
relating to taxation; exempting certain sales of pets from sales taxes; amending
Minnesota Statutes 2008, section 297A.70, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2008, section 297A.70, is amended by adding a
subdivision to read:

new text begin Subd. 18. new text end

new text begin Sales by nonprofit animal shelters. new text end

new text begin Sale of an animal by an exempt
organization under section 501(c) of the Internal Revenue Code is exempt, provided that
the organization's main purpose is animal rescue and the price of the animal does not
exceed reasonable costs incurred in caring for the animal prior to its sale. Reasonable
costs include food, shelter, and veterinary costs, including costs for spaying or neutering
and implanting identification devices.
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, 2009.
new text end