HF 2542

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting 
  1.3             materials used in providing certain taxable services; 
  1.4             amending Minnesota Statutes 1994, section 297A.25, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 62.  [MATERIALS USED IN PROVIDING TAXABLE 
  1.10  SERVICES.] The gross receipts from the sales of and storage, 
  1.11  use, or consumption of all materials used or consumed in the 
  1.12  production of a taxable service intended to be sold ultimately 
  1.13  at retail are exempt.  For purposes of this subdivision, 
  1.14  "taxable service" means the following services: 
  1.15     (1) laundry and dry cleaning services including cleaning, 
  1.16  pressing, repairing, altering, and storing clothes, linen 
  1.17  services and supply, cleaning and blocking hats, and carpet, 
  1.18  drapery, upholstery, and industrial cleaning; 
  1.19     (2) motor vehicle washing, waxing, and cleaning services, 
  1.20  including services provided by coin-operated facilities operated 
  1.21  by the customer, and rustproofing and undercoating of motor 
  1.22  vehicles; 
  1.23     (3) building and residential cleaning, maintenance, and 
  1.24  disinfecting and exterminating services; and 
  1.25     (4) lawn care, fertilizing, mowing, spraying and sprigging 
  2.1   services; garden planting and maintenance; tree, bush, and shrub 
  2.2   pruning, bracing, spraying and surgery; tree, bush, shrub and 
  2.3   stump removal; and tree trimming for public utility lines.  
  2.4      Sec. 2.  [EFFECTIVE DATE.] 
  2.5      Section 1 is effective for sales after January 1, 1996.