SF 660

as introduced - 90th Legislature (2017 - 2018) Posted on 02/16/2017 09:19am

A bill for an act
relating to taxation; sales and use; exempting certain purchases of clay targets;
amending Minnesota Statutes 2016, section 297A.68, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.68, is amended by adding a subdivision
to read:

new text begin Subd. 3b. new text end

new text begin Clay targets. new text end

new text begin Clay targets are exempt when purchased by hunting clubs and
retailers in the business of selling admissions to shooting facilities, provided the clay targets
are either:
new text end

new text begin (1) used in providing a shooting experience on the premises of the hunting club or
shooting facility; or
new text end

new text begin (2) sold at retail at the club or shooting facility.
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, 2017.
new text end