Minnesota Session Laws - 1984, Regular Session

  

                         Laws of Minnesota 1984 

                        CHAPTER 434-S.F.No. 1196
           An act relating to taxation;  providing a temporary 
          sales tax exemption for sales by community service 
          organizations. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  [TEMPORARY SALES TAX EXEMPTION.] 
    The gross receipts from the sale of meals or tangible 
personal property by a nonprofit association for community 
service, none of the earnings of which inures to the benefit of 
private individuals, which sales occurred after December 31, 
1977, and before the date of enactment of this act, shall be 
exempt from taxation under Minnesota Statutes, chapter 297A.  No 
refunds shall be paid pursuant to this section unless the 
service organization can demonstrate to the commissioner of 
revenue that the refunds will be paid to those who paid the tax.
    Sec. 2.  [EFFECTIVE DATE.] 
    Section 1 is effective the day following final enactment.  
    Approved April 23, 1984