SF 1453

as introduced - 88th Legislature (2013 - 2014) Posted on 03/19/2013 09:21am

A bill for an act
relating to taxation; sales and use; exempting certain payments to utility
cooperatives; amending Minnesota Statutes 2012, section 297A.67, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2012, section 297A.67, is amended by adding a
subdivision to read:

Subd. 33.

Customer charges for utility hookup.

Payments made to an electric
cooperative by a customer as a contribution in aid of construction, such as a payment to
have a line extended to the customer's property, are exempt.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2013.