as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to sales and use tax; exempting memorial 1.3 stones; amending Minnesota Statutes 2002, section 1.4 297A.67, subdivision 10. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 2002, section 297A.67, 1.7 subdivision 10, is amended to read: 1.8 Subd. 10. [CASKETS; VAULTS; MEMORIAL STONES.] Caskets and 1.9 burial vaults for human burial and memorial stones used either 1.10 to mark human remains or in cemeteries for humans are exempt. 1.11 [EFFECTIVE DATE.] This section is effective for sales and 1.12 purchases made after June 30, 2004.