SF 389

as introduced - 89th Legislature (2015 - 2016) Posted on 03/27/2015 09:00am

A bill for an act
relating to taxation; sales and use; exempting infant and child car seats; amending
Minnesota Statutes 2014, section 297A.67, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.67, is amended by adding a
subdivision to read:

new text begin Subd. 34. new text end

new text begin Car seats. new text end

new text begin The sale of an infant or child car seat, including a booster seat,
that meets the requirements of a child passenger restraint system under motor vehicle
safety standards established by the United States Department of Transportation is exempt.
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, 2015.
new text end