HF 1584

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:53am

A bill for an act
relating to taxation; sales and use; modifying the exemption for home heating
fuels; amending Minnesota Statutes 2008, section 297A.67, subdivision 15.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 297A.67, subdivision 15, is amended to
read:

Subd. 15.

Residential heating fuels.

Residential heating fuels are exempt as
follows:

(1) all fuel oil, coal, wood, steam, hot water, propane gas, and L.P. gas sold to
residential customers for residential use;

(2) for the billing months of November, December, January, February, March, and
April, new text begin up to ... cubic feet per month of new text end natural gas sold for residential use to customers
who are metered and billed as residential users and who use natural gas for their primary
source of residential heat; and

(3) for the billing months of November, December, January, February, March, and
April, new text begin up to ... kilowatt-hours per month of new text end electricity sold for residential use to customers
who are metered and billed as residential users and who use electricity for their primary
source of residential heat.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2009.
new text end