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SF 978

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/26/2021 10:12am

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7
1.8 1.9

A bill for an act
relating to taxation; sales and use; providing an exemption for headstones and
footstones; amending Minnesota Statutes 2020, section 297A.67, subdivision 10.

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

Section 1.

Minnesota Statutes 2020, section 297A.67, subdivision 10, is amended to read:


Subd. 10.

deleted text beginCaskets; vaultsdeleted text endnew text begin Certain burial site goodsnew text end.

Caskets deleted text beginanddeleted text endnew text begin,new text end burial vaultsnew text begin,
headstones, and footstones
new text end for human burial are exempt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2021.
new text end