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 charitable 1.3 donations of meals from sales tax; amending Minnesota 1.4 Statutes 2002, section 297A.70, by adding a 1.5 subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 2002, section 297A.70, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 17. [DONATED MEALS.] Meals that are normally sold at 1.10 retail in the ordinary business activities of the taxpayer are 1.11 exempt if the meals are donated to a nonprofit group as defined 1.12 in subdivision 4 for fund-raising purposes. 1.13 [EFFECTIVE DATE.] This section is effective for donations 1.14 made after June 30, 2004.