HF 3178

as introduced - 91st Legislature (2019 - 2020) Posted on 02/11/2020 03:35pm

A bill for an act
relating to taxation; sales and use; providing an exemption for certain propane
tanks and related equipment; amending Minnesota Statutes 2018, section 297A.67,
by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 297A.67, is amended by adding a subdivision
to read:

new text begin Subd. 38. new text end

new text begin Propane tanks. new text end

new text begin (a) Propane tanks of 100 gallons or more capacity, and any
valves and regulators necessary for use of the propane tank, are exempt when purchased by
the user of the tank. This exemption does not apply to the lease of a propane tank from a
propane supplier or dealer.
new text end

new text begin (b) This subdivision expires December 31, 2022.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2020.
new text end