as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 04/02/2003 |
1.1 A bill for an act 1.2 relating to taxation; sales and use; exempting certain 1.3 camp fees; amend Minnesota Statutes 2002, section 1.4 297A.70, subdivision 16. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 2002, section 297A.70, 1.7 subdivision 16, is amended to read: 1.8 Subd. 16. [CAMP FEES.] Camp fees to camps or other 1.9 recreation facilities owned and operated by an exempt 1.10 organization under section 501(c)(3) of the Internal Revenue 1.11 Code are exempt if the camps or facilities provide educational 1.12 and social activitiesfor young people primarily age 18 and1.13under. 1.14 [EFFECTIVE DATE.] This section is effective for sales and 1.15 purchases made after June 30, 2003.