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HF 1937

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:56am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxation; sales and use; expanding the exemption for meals served
at certain residential facilities; amending Minnesota Statutes 2008, section
297A.67, subdivision 4.

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

Section 1.

Minnesota Statutes 2008, section 297A.67, subdivision 4, is amended to
read:


Subd. 4.

Exempt meals at residential facilities.

Prepared food, candy, and soft
drinks served to patients, inmates, or persons residing at hospitals, sanitariums, nursing
homes, senior citizen homes, and correctional, detention, and detoxification facilities are
exempt.new text begin Prepared food, candy, and soft drinks served to visitors of patients and residents
of nursing homes and senior citizen homes are exempt if the visitor is eating with the
patient or resident.new text end Food sold through vending machines is not exempt.

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