Bill Text: MN HF971 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Motor fuel tax exemption established for school transportation.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2011-03-09 - Introduction and first reading, referred to Taxes [HF971 Detail]
Download: Minnesota-2011-HF971-Introduced.html
1.2relating to taxation; establishing exemptions from motor fuels taxes for school
1.3transportation; amending Minnesota Statutes 2010, sections 169.011, by adding
1.4a subdivision; 296A.07, subdivision 4; 296A.08, subdivision 3; 297A.68,
1.5subdivision 19.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 169.011, is amended by adding a
1.8subdivision to read:
1.9 Subd. 57a. Pupil transportation provider. "Pupil transportation provider" means:
1.10(1) a school district;
1.11(2) a school, as defined in section 120A.22, subdivision 4;
1.12(3) a charter school operated under section 124D.10; and
1.13(4) a private contractor operating under an agreement with an entity identified in
1.14clause (1), (2), or (3).
1.15 Sec. 2. Minnesota Statutes 2010, section 296A.07, subdivision 4, is amended to read:
1.16 Subd. 4. Exemptions. The provisions of subdivision 1 do not apply to gasoline or
1.17denatured ethanol purchased by:
1.18 (1) a transit system or transit provider receiving financial assistance or
1.19reimbursement under section174.24 ,
256B.0625, subdivision 17 , or
473.384 ;
1.20 (2) an ambulance service licensed under chapter 144E;or
1.21 (3) a licensed distributor to be delivered to a terminal for use in blending; or
1.22(4) a pupil transportation provider, as defined in section 169.011, subdivision 57a,
1.23for pupil transportation performed with a school bus, as defined in section 169.011,
1.24subdivision 71.
2.1 Sec. 3. Minnesota Statutes 2010, section 296A.08, subdivision 3, is amended to read:
2.2 Subd. 3. Exemptions. The provisions of subdivisions 1 and 2 do not apply to
2.3special fuel or alternative fuels purchased by:
2.4 (1) a transit system or transit provider receiving financial assistance or
2.5reimbursement under section174.24 ,
256B.0625, subdivision 17 , or
473.384 ;
2.6 (2) an ambulance service licensed under chapter 144E;or
2.7 (3) a licensed distributor to be delivered to a terminal for use in blending; or
2.8(4) a pupil transportation provider, as defined in section 169.011, subdivision 57a,
2.9for pupil transportation performed with a school bus, as defined in section 169.011,
2.10subdivision 71.
2.11 Sec. 4. Minnesota Statutes 2010, section 297A.68, subdivision 19, is amended to read:
2.12 Subd. 19. Petroleum products. The following petroleum products are exempt:
2.13(1) products upon which a tax has been imposed and paid under chapter 296A,
2.14and for which no refund has been or will be allowed because the buyer used the fuel
2.15for nonhighway use;
2.16(2) products that are used in the improvement of agricultural land by constructing,
2.17maintaining, and repairing drainage ditches, tile drainage systems, grass waterways, water
2.18impoundment, and other erosion control structures;
2.19(3) products purchased by a transit system receiving financial assistance under
2.20section174.24 ,
256B.0625, subdivision 17 , or
473.384 ;
2.21(4) products purchased by an ambulance service licensed under chapter 144E;
2.22(5) products used in a passenger snowmobile, as defined in section296A.01,
2.23subdivision 39 , for off-highway business use as part of the operations of a resort as
2.24provided under section296A.16, subdivision 2 , clause (2); or
2.25(6) products purchased by a state or a political subdivision of a state for use in motor
2.26vehicles exempt from registration under section168.012, subdivision 1 , paragraph (b); or
2.27(7) products purchased by a pupil transportation provider, as defined in section
2.28169.011, subdivision 57a, for pupil transportation performed with a school bus, as defined
2.29in section 169.011, subdivision 71.
2.30 Sec. 5. EFFECTIVE DATE.
2.31Sections 1 to 4 are effective for sales and purchases made on or after July 1, 2011.
1.3transportation; amending Minnesota Statutes 2010, sections 169.011, by adding
1.4a subdivision; 296A.07, subdivision 4; 296A.08, subdivision 3; 297A.68,
1.5subdivision 19.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 169.011, is amended by adding a
1.8subdivision to read:
1.9 Subd. 57a. Pupil transportation provider. "Pupil transportation provider" means:
1.10(1) a school district;
1.11(2) a school, as defined in section 120A.22, subdivision 4;
1.12(3) a charter school operated under section 124D.10; and
1.13(4) a private contractor operating under an agreement with an entity identified in
1.14clause (1), (2), or (3).
1.15 Sec. 2. Minnesota Statutes 2010, section 296A.07, subdivision 4, is amended to read:
1.16 Subd. 4. Exemptions. The provisions of subdivision 1 do not apply to gasoline or
1.17denatured ethanol purchased by:
1.18 (1) a transit system or transit provider receiving financial assistance or
1.19reimbursement under section
1.20 (2) an ambulance service licensed under chapter 144E;
1.21 (3) a licensed distributor to be delivered to a terminal for use in blending; or
1.22(4) a pupil transportation provider, as defined in section 169.011, subdivision 57a,
1.23for pupil transportation performed with a school bus, as defined in section 169.011,
1.24subdivision 71.
2.1 Sec. 3. Minnesota Statutes 2010, section 296A.08, subdivision 3, is amended to read:
2.2 Subd. 3. Exemptions. The provisions of subdivisions 1 and 2 do not apply to
2.3special fuel or alternative fuels purchased by:
2.4 (1) a transit system or transit provider receiving financial assistance or
2.5reimbursement under section
2.6 (2) an ambulance service licensed under chapter 144E;
2.7 (3) a licensed distributor to be delivered to a terminal for use in blending; or
2.8(4) a pupil transportation provider, as defined in section 169.011, subdivision 57a,
2.9for pupil transportation performed with a school bus, as defined in section 169.011,
2.10subdivision 71.
2.11 Sec. 4. Minnesota Statutes 2010, section 297A.68, subdivision 19, is amended to read:
2.12 Subd. 19. Petroleum products. The following petroleum products are exempt:
2.13(1) products upon which a tax has been imposed and paid under chapter 296A,
2.14and for which no refund has been or will be allowed because the buyer used the fuel
2.15for nonhighway use;
2.16(2) products that are used in the improvement of agricultural land by constructing,
2.17maintaining, and repairing drainage ditches, tile drainage systems, grass waterways, water
2.18impoundment, and other erosion control structures;
2.19(3) products purchased by a transit system receiving financial assistance under
2.20section
2.21(4) products purchased by an ambulance service licensed under chapter 144E;
2.22(5) products used in a passenger snowmobile, as defined in section
2.23subdivision 39
2.24provided under section
2.25(6) products purchased by a state or a political subdivision of a state for use in motor
2.26vehicles exempt from registration under section
2.27(7) products purchased by a pupil transportation provider, as defined in section
2.28169.011, subdivision 57a, for pupil transportation performed with a school bus, as defined
2.29in section 169.011, subdivision 71.
2.30 Sec. 5. EFFECTIVE DATE.
2.31Sections 1 to 4 are effective for sales and purchases made on or after July 1, 2011.
