1.1                          A bill for an act 
  1.2             relating to taxes; sales and use tax; expanding the 
  1.3             exemption for home heating fuels; amending Minnesota 
  1.4             Statutes 2000, section 297A.67, subdivision 15. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2000, section 297A.67, 
  1.7   subdivision 15, is amended to read: 
  1.8      Subd. 15.  [RESIDENTIAL HEATING FUELS.] Residential heating 
  1.9   fuels are exempt as follows: 
  1.10     (1) all fuel oil, coal, wood, steam, hot water, propane 
  1.11  gas, and L.P. gas sold to residential customers for residential 
  1.12  use; 
  1.13     (2) for the billing months of November, December, January, 
  1.14  February, March, and April, all natural gas sold for residential 
  1.15  use to customers who are metered and billed as residential users 
  1.16  and who use natural gas for their primary source of residential 
  1.17  heat; and 
  1.18     (3) for the billing months of November, December, January, 
  1.19  February, March, and April, all electricity sold for residential 
  1.20  use to customers who are metered and billed as residential users 
  1.21  and who use electricity for their primary source of residential 
  1.22  heat. 
  1.23     <b>[EFFECTIVE DATE.]</b> This section is effective for sales and 
  1.24  purchases made after June 30, 2001.