SF 958

as introduced - 90th Legislature (2017 - 2018) Posted on 02/16/2017 08:56am

A bill for an act
relating to taxation; sales and use; exempting purchases of certain building materials
and supplies; amending Minnesota Statutes 2016, section 297A.71, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:

new text begin Subd. 49. new text end

new text begin Building materials; resorts and recreational camping areas. new text end

new text begin Materials and
supplies used or consumed in, and equipment incorporated into, the improvement of an
existing structure located at a resort, as defined in section 157.15, subdivision 11, or
recreational camping area, as defined in section 327.14, subdivision 8, are exempt. For
purposes of this subdivision, a structure includes a cabin located on resort property and any
other structure available for use by guests of the resort or recreational camping area.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end