HF 1854

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxes; sales and use tax; exempting the 
  1.3             sales of firewood for certain business purposes from 
  1.4             the tax; amending Minnesota Statutes 1996, section 
  1.5             297A.25, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 62.  [FIREWOOD.] The gross receipts from the sale of 
  1.10  wood used for fires for heating, cooking, or any other purpose, 
  1.11  except for the generation of electricity, steam, or heat to be 
  1.12  sold at retail, are exempt. 
  1.13     Sec. 2.  [EFFECTIVE DATE.] 
  1.14     Section 1 is effective for sales made after December 31, 
  1.15  1989.  The provisions of Minnesota Statutes, section 289A.50, 
  1.16  apply to refunds claimed under section 1.  Refunds claimed under 
  1.17  section 1 must be filed by the later of December 31, 1997, or 
  1.18  the time limit under Minnesota Statutes, section 289A.40, 
  1.19  subdivision 1.