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HF 3645

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/21/2022 02:50pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 02/21/2022

Current Version - as introduced

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A bill for an act
 relating to taxation; sales tax; allowing a year-round exemption for natural gas and
electricity used for residential heating; amending Minnesota Statutes 2020, section
297A.67, subdivision 15.

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

Section 1.

Minnesota Statutes 2020, section 297A.67, subdivision 15, is amended to read:


Subd. 15.

Residential heating fuels.

Residential heating fuels are exempt as follows:

(1) all fuel oil, coal, wood, steam, hot water, propane gas, and L.P. gas sold to residential
customers for residential use;

(2) deleted text begin for the billing months of November, December, January, February, March, and April,deleted text end
natural gas sold for residential use to customers who are metered and billed as residential
users and who use natural gas for their primary source of residential heat; and

(3) deleted text begin for the billing months of November, December, January, February, March, and April,deleted text end
electricity sold for residential use to customers who are metered and billed as residential
users and who use electricity for their primary source of residential heat.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2022.
 new text end