HF 2615

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; exempting child 
  1.3             passenger restraint systems; amending Minnesota 
  1.4             Statutes 1998, section 297A.25, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 84.  [CHILD PASSENGER RESTRAINT SYSTEM.] The gross 
  1.10  receipts from the sale of, and the storage, use, or consumption 
  1.11  of child passenger restraint systems that meet federal motor 
  1.12  vehicle safety standards are exempt. 
  1.13     Sec. 2.  [EFFECTIVE DATE.] 
  1.14     Section 1 is effective for sales and purchases after June 
  1.15  30, 2000.