as introduced - 89th Legislature (2015 - 2016) Posted on 02/18/2015 12:28pm
Engrossments | ||
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Introduction | Posted on 01/29/2015 |
A bill for an act
relating to taxation; sales and use; exempting infant and child car seats; amending
Minnesota Statutes 2014, section 297A.67, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2014, section 297A.67, is amended by adding a
subdivision to read:
new text begin
The sale of an infant or child car seat, including a booster seat,
that meets the requirements of a child passenger restraint system under motor vehicle
safety standards established by the United States Department of Transportation is exempt.
new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2015.
new text end