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Minnesota Legislature

Office of the Revisor of Statutes

HF 1579

as introduced - 91st Legislature (2019 - 2020) Posted on 02/25/2019 04:29pm

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13
1.14 1.15

A bill for an act
relating to taxation; sales and use; exempting purchases of building materials and
supplies for certain resorts and recreational camping areas; amending Minnesota
Statutes 2018, section 297A.71, by adding a subdivision.


Section 1.

Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision
to read:

new text begin Subd. 51. new text end

new text begin Building materials; resorts and recreational camping areas. new text end

new text begin Materials and
supplies used or consumed in, and equipment incorporated into, the improvement of an
existing structure located at a resort, as defined in section 157.15, subdivision 11, or
recreational camping area, as defined in section 327.14, subdivision 8, are exempt. For
purposes of this subdivision, a structure includes a cabin located on resort property and any
other structure available for use by guests of the resort or recreational camping area.
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, 2019.
new text end