Bill Text: MN SF2236 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Sales tax exemption for propane tanks
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-03-03 - Referred to Taxes [SF2236 Detail]
Download: Minnesota-2013-SF2236-Introduced.html
1.2relating to taxation; sales and use; exempting propane tanks;amending
1.3Minnesota Statutes 2012, section 297A.67, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
1.6subdivision to read:
1.7 Subd. 33. Propane tanks. Propane tanks with a propane capacity of at least 100
1.8gallons, and any valves and regulators necessary for use of the propane tank, are exempt
1.9when purchased by the user of the tank. This exemption does not apply to the lease of a
1.10propane tank from a propane supplier or dealer.
1.11EFFECTIVE DATE.This section is effective for sales and purchases made after
1.12June 30, 2014.
1.3Minnesota Statutes 2012, section 297A.67, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
1.6subdivision to read:
1.7 Subd. 33. Propane tanks. Propane tanks with a propane capacity of at least 100
1.8gallons, and any valves and regulators necessary for use of the propane tank, are exempt
1.9when purchased by the user of the tank. This exemption does not apply to the lease of a
1.10propane tank from a propane supplier or dealer.
1.11EFFECTIVE DATE.This section is effective for sales and purchases made after
1.12June 30, 2014.
