as introduced - 88th Legislature (2013 - 2014) Posted on 04/04/2013 01:24pm
Engrossments | ||
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Introduction | Posted on 04/04/2013 |
A bill for an act
relating to taxation; sales and use; exempting certain payments to utility
cooperatives; amending Minnesota Statutes 2012, section 297A.67, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 297A.67, is amended by adding a
subdivision to read:
new text begin
Payments made to an electric
cooperative by a customer as a contribution in aid of construction, such as a payment to
have a line extended to the customer's property, are exempt.
new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2013.
new text end