as introduced - 91st Legislature (2019 - 2020) Posted on 02/25/2019 04:29pm
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision
to read:
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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.
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This section is effective for sales and purchases made after June
30, 2019.
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