SF 2866

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain bakery and 
  1.3             fruit products from sales and use taxes; amending 
  1.4             Minnesota Statutes 2001 Supplement, section 297A.61, 
  1.5             subdivisions 31, 33. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.8   297A.61, subdivision 31, is amended to read: 
  1.9      Subd. 31.  [PREPARED FOOD.] (a) "Prepared food" means: 
  1.10     (i) (1) food sold in a heated state or heated by the 
  1.11  seller; 
  1.12     (ii) (2) two or more food ingredients mixed or combined by 
  1.13  the seller for sale as a single item; or 
  1.14     (iii) (3) food sold with eating utensils provided by the 
  1.15  seller, including plates, knives, forks, spoons, glasses, cups, 
  1.16  napkins, or straws. 
  1.17     (b) Prepared food does not include: 
  1.18     (1) food that is only sliced, repackaged, or pasteurized by 
  1.19  the seller; 
  1.20     (2) bakery items, including, but not limited to, bread, 
  1.21  rolls, buns, biscuits, bagels, croissants, pastries, donuts, 
  1.22  danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and 
  1.23  tortillas. 
  1.24     [EFFECTIVE DATE.] This section is effective for sales and 
  1.25  purchases made on or after the first day of the second calendar 
  2.1   month beginning after the date of enactment. 
  2.2      Sec. 2.  Minnesota Statutes 2001 Supplement, section 
  2.3   297A.61, subdivision 33, is amended to read: 
  2.4      Subd. 33.  [CANDY.] "Candy" means a preparation of sugar, 
  2.5   honey, or other natural or artificial sweeteners in combination 
  2.6   with chocolate, fruits, nuts, or other ingredients or flavorings 
  2.7   in the form of bars, drops, or pieces.  Candy does not include 
  2.8   any preparation containing flour or only fruit and sweetners, 
  2.9   and must require no refrigeration. 
  2.10     [EFFECTIVE DATE.] This section is effective for sales and 
  2.11  purchases made on or after the first day of the second calendar 
  2.12  month beginning after the date of enactment.