SF 2091

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 11:34pm

A bill for an act
relating to taxation; sales and use taxes; providing a sales and use tax exemption
for restaurant employee meals; amending Minnesota Statutes 2008, section
297A.67, subdivision 6.

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

Section 1.

Minnesota Statutes 2008, section 297A.67, subdivision 6, is amended to
read:

Subd. 6.

Other exempt meals.

(a) Prepared food, candy, and soft drinks purchased
for and served exclusively to individuals who are 60 years of age or over and their
spouses or to disabled persons and their spouses by governmental agencies, nonprofit
organizations, or churches, or pursuant to any program funded in whole or in part through
United States Code, title 42, sections 3001 through 3045, wherever delivered, prepared, or
served, are exempt. Food sold through vending machines is not exempt.

(b) Prepared food, candy, and soft drinks purchased for and served exclusively to
children who are less than 14 years of age or disabled children who are less than 16 years
of age and who are attending a child care or early childhood education program, are
exempt if they are:

(1) purchased by a nonprofit child care facility that is exempt under section 297A.70,
subdivision 4, and that primarily serves families with income of 250 percent or less of
federal poverty guidelines; and

(2) prepared at the site of the child care facility.

new text begin (c) Prepared food, candy, and soft drinks purchased for and served to employees of
restaurants defined under section 157.15, subdivision 12.
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, 2009.
new text end