1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting certain payments to utility 
1.3 	cooperatives;amending Minnesota Statutes 2012, section 297A.67, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 33.Customer charges for utility hookup. Payments made to an electric 
1.9 	cooperative by a customer as a contribution in aid of construction, such as a payment to 
1.10 	have a line extended to the customer's property, are exempt.

1.11 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.12 	June 30, 2013.