as introduced - 90th Legislature (2017 - 2018) Posted on 02/16/2017 09:19am
A bill for an act
relating to taxation; sales and use; exempting certain purchases of clay targets;
amending Minnesota Statutes 2016, section 297A.68, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2016, section 297A.68, is amended by adding a subdivision
to read:
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Clay targets are exempt when purchased by hunting clubs and
retailers in the business of selling admissions to shooting facilities, provided the clay targets
are either:
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(1) used in providing a shooting experience on the premises of the hunting club or
shooting facility; or
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(2) sold at retail at the club or shooting facility.
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This section is effective for sales and purchases made after June
30, 2017.
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