HF 351

as introduced - 91st Legislature (2019 - 2020) Posted on 01/24/2019 02:16pm

A bill for an act
relating to taxation; sales and use; expanding the exemption for ambulance and
firefighting equipment; amending Minnesota Statutes 2018, section 297A.70, by
adding subdivisions.

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

Section 1.

Minnesota Statutes 2018, section 297A.70, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Certain purchases from state fire safety account. new text end

new text begin Purchases made by the
commissioner of public safety under section 299F.012, subdivision 1, with revenues from
the fire safety account established in section 297I.06, subdivision 3, are exempt if the items
purchased ultimately will be provided to an organized fire department, fire protection district,
fire-related regional response team, or fire company regularly charged with the responsibility
of providing fire protection services to the state, a substate region, or a political subdivision.
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, 2019.
new text end

Sec. 2.

Minnesota Statutes 2018, section 297A.70, is amended by adding a subdivision to
read:

new text begin Subd. 3b. new text end

new text begin Purchases by volunteer fire departments. new text end

new text begin Sales and purchases by a volunteer
fire department are exempt if: (1) the good or service would be exempt when purchased by
a local government under subdivision 2; and (2) the volunteer fire department is an
independent nonprofit association that is exempt from federal income tax under section
501(c)(3) of the Internal Revenue Code.
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, 2019.
new text end

Sec. 3.

Minnesota Statutes 2018, section 297A.70, is amended by adding a subdivision to
read:

new text begin Subd. 6a. new text end

new text begin Ambulance supplies. new text end

new text begin All accessories, equipment, and supplies purchased by
an ambulance service licensed under chapter 144E and used directly in equipping and
supplying or resupplying an ambulance or first responder vehicle are 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, 2019.
new text end