as introduced - 92nd Legislature (2021 - 2022) Posted on 02/10/2022 02:07pm
Engrossments | ||
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Introduction | Posted on 02/10/2022 |
A bill for an act
relating to taxation; sales and use; providing an exemption for certain diagnostic
testing kits and equipment; amending Minnesota Statutes 2020, section 297A.67,
by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2020, section 297A.67, is amended by adding a subdivision
to read:
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Diagnostic testing kits and equipment,
that are not already exempt under subdivision 7, are exempt. For purposes of this subdivision,
"diagnostic testing kit and equipment" means:
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(1) a test or device available for purchase at retail as a single item for use by an individual
that requires observation of data or self-collection of a biological sample and subsequent
interpretation of the data or test results by the individual following written or visual
instructions and without assistance or instruction from any trained personnel; or
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(2) a test available for purchase at retail as a single item for use by an individual that
requires the individual to collect a biological sample that must be mailed or otherwise
delivered to a laboratory or clinic for analysis, but does not include a test for purposes of
DNA analysis.
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Notwithstanding Minnesota Statutes, section 3.192, paragraph
(c), this section is effective for sales and purchases made after June 30, 2022.
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