SF 458

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting the sale 
  1.3             of diesel fuel used to operate commuter rail systems 
  1.4             from the sales tax; amending Minnesota Statutes 2000, 
  1.5             section 297A.68, subdivision 19. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.68, 
  1.8   subdivision 19, is amended to read: 
  1.9      Subd. 19.  [PETROLEUM PRODUCTS.] The following petroleum 
  1.10  products are exempt: 
  1.11     (1) products upon which a tax has been imposed and paid 
  1.12  under chapter 296A, and for which no refund has been or will be 
  1.13  allowed because the buyer used the fuel for nonhighway use; 
  1.14     (2) products that are used in the improvement of 
  1.15  agricultural land by constructing, maintaining, and repairing 
  1.16  drainage ditches, tile drainage systems, grass waterways, water 
  1.17  impoundment, and other erosion control structures; 
  1.18     (3) products purchased by a transit system receiving 
  1.19  financial assistance under section 174.24 or 473.384; 
  1.20     (4) products used in a passenger snowmobile, as defined in 
  1.21  section 296A.01, subdivision 39, for off-highway business use as 
  1.22  part of the operations of a resort as provided under section 
  1.23  296A.16, subdivision 2, clause (2); or 
  1.24     (5) products purchased by a state or a political 
  1.25  subdivision of a state for use in motor vehicles exempt from 
  2.1   registration under section 168.012, subdivision 1, paragraph 
  2.2   (b); or 
  2.3      (6) products purchased for use as a fuel for a commuter 
  2.4   rail system operating under sections 174.80 to 174.90. 
  2.5      [EFFECTIVE DATE.] This section is effective for purchases 
  2.6   made after June 30, 2001.