as introduced - 88th Legislature (2013 - 2014) Posted on 03/28/2014 08:50am
A bill for an act
relating to taxation; sales and use; providing a sales tax exemption for certain
organizations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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Sales of the following items to an organization defined by the Internal Revenue
Service as an instrumentality of the state relating to the holding of an annual meeting
in this state are exempt:
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(1) prepared food, soft drinks, and candy, as defined in Minnesota Statutes, section
297A.61, subdivisions 31 to 33; and
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(2) alcoholic beverages, as defined in Minnesota Statutes, section 297A.67,
subdivision 2.
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This section is applicable to sales and purchases made after
June 30, 2014, and before January 1, 2015.
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