HF 4070

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

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; exempting 
  1.3             smoking cessation devices from the sales tax; amending 
  1.4             Minnesota 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.  [SMOKING CESSATION DEVICES.] The gross receipts 
  1.10  from the sale of and the storage, use, or consumption of items 
  1.11  of personal property that are approved by the Federal Drug 
  1.12  Administration for use exclusively to assist individuals to 
  1.13  refrain from smoking, such as nicotine patches and nicotine gum, 
  1.14  are exempt. 
  1.15     Sec. 2.  [EFFECTIVE DATE.] 
  1.16     Section 1 is effective for sales made after June 30, 2000.