as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 03/20/2003 |
1.1 A bill for an act 1.2 relating to taxation; sales tax; amending exemption 1.3 for school meals; amending Minnesota Statutes 2002, 1.4 section 297A.67, subdivision 5. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 2002, section 297A.67, 1.7 subdivision 5, is amended to read: 1.8 Subd. 5. [EXEMPT MEALS AT SCHOOLS.] Meals and lunches 1.9 served at public and private elementary, middle, or secondary 1.10 schools as defined in section 120A.05 are exempt. Meals and 1.11 lunches servedto studentsat a college, university, or private 1.12 career schoolunder a board contractare exempt. For purposes 1.13 of this subdivision, "meals and lunches" does not include sales 1.14 from vending machines. 1.15 [EFFECTIVE DATE.] This section is effective for sales and 1.16 purchases made after June 30, 2003.