as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxation; sales and use; exempting certain sales of tangible personal
property used directly for emergency response; amending Minnesota Statutes
2006, section 297A.70, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 297A.70, is amended by adding a
subdivision to read:
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All sales of tangible personal property to,
or authorized by and for the use of, an independent, nonprofit firefighting corporation
or a statutorily created or municipal fire department that are used directly in providing
emergency response services and emergency response training are exempt.
new text end
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This section is effective for sales and purchases made after
June 30, 2007.
new text end