HF 863

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; providing an 
  1.3             exemption for rerefined motor oils; providing an 
  1.4             exemption for certain recycled paper; amending 
  1.5             Minnesota Statutes 2002, section 297A.67, subdivision 
  1.6             18, by adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297A.67, 
  1.9   subdivision 18, is amended to read: 
  1.10     Subd. 18.  [USED AND REREFINED MOTOR OILS.] Used motor oils 
  1.11  are exempt.  Rerefined motor oils that meet American Petroleum 
  1.12  Institute specifications for gasoline engines are exempt.  The 
  1.13  exemption for rerefined motor oils expires July 1, 2005.  
  1.14     [EFFECTIVE DATE.] This section is effective for sales and 
  1.15  purchases made after June 30, 2003, and before July 1, 2005. 
  1.16     Sec. 2.  Minnesota Statutes 2002, section 297A.67, is 
  1.17  amended by adding a subdivision to read: 
  1.18     Subd. 31.  [RECYCLED COPIER AND PRINTING PAPER.] Copier 
  1.19  paper with a minimum postconsumer recycled content of 30 percent 
  1.20  by weight is exempt.  Uncoated printing paper with a minimum of 
  1.21  30 percent postconsumer recycled content by weight is exempt.  
  1.22  Coated printing paper with a minimum of ten percent postconsumer 
  1.23  recycled content by weight is exempt.  These exemptions expire 
  1.24  July 1, 2005. 
  1.25     [EFFECTIVE DATE.] This section is effective for sales and 
  1.26  purchases made after June 30, 2003, and before July 1, 2005.