Bill Text: MN SF1883 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Biomass fuel residential customers residential use sales and use tax exemption
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-02-25 - Referred to Taxes [SF1883 Detail]
Download: Minnesota-2013-SF1883-Introduced.html
1.2relating to taxation; sales and use; providing an exemption for biomass fuel
1.3sold to residential customers for residential use;amending Minnesota Statutes
1.42012, section 297A.67, subdivision 15.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.67, subdivision 15, is amended to
1.7read:
1.8 Subd. 15. Residential heating fuels. Residential heating fuels are exempt as follows:
1.9(1) all fuel oil, coal, wood, steam, hot water, propane gas, biomass as defined in
1.10section 216B.2411, subdivision 2, paragraph (c), and L.P. gas sold to residential customers
1.11for residential use;
1.12(2) for the billing months of November, December, January, February, March, and
1.13April, natural gas sold for residential use to customers who are metered and billed as
1.14residential users and who use natural gas for their primary source of residential heat; and
1.15(3) for the billing months of November, December, January, February, March, and
1.16April, electricity sold for residential use to customers who are metered and billed as
1.17residential users and who use electricity for their primary source of residential heat.
1.18EFFECTIVE DATE.This section is effective for sales and purchases made after
1.19June 30, 2014.
1.3sold to residential customers for residential use;amending Minnesota Statutes
1.42012, section 297A.67, subdivision 15.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.67, subdivision 15, is amended to
1.7read:
1.8 Subd. 15. Residential heating fuels. Residential heating fuels are exempt as follows:
1.9(1) all fuel oil, coal, wood, steam, hot water, propane gas, biomass as defined in
1.10section 216B.2411, subdivision 2, paragraph (c), and L.P. gas sold to residential customers
1.11for residential use;
1.12(2) for the billing months of November, December, January, February, March, and
1.13April, natural gas sold for residential use to customers who are metered and billed as
1.14residential users and who use natural gas for their primary source of residential heat; and
1.15(3) for the billing months of November, December, January, February, March, and
1.16April, electricity sold for residential use to customers who are metered and billed as
1.17residential users and who use electricity for their primary source of residential heat.
1.18EFFECTIVE DATE.This section is effective for sales and purchases made after
1.19June 30, 2014.
