Bill Text: MN SF974 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Resorts and recreational camping areas building materials and supplies for improvements sales tax exemption
Sponsorship: Bipartisan Bill
Status: (Introduced - Dead) 2013-03-04 - Referred to Taxes [SF974 Detail]
Download: Minnesota-2013-SF974-Introduced.html
1.2relating to taxation; sales and use; exempting purchases of certain building
1.3materials and supplies;amending Minnesota Statutes 2012, section 297A.71, by
1.4adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.71, is amended by adding a
1.7subdivision to read:
1.8 Subd. 45. Building materials; resorts and recreational camping areas. Materials
1.9and supplies used or consumed in, and equipment incorporated into, the improvement of
1.10an existing structure located at a resort, as defined in section 157.15, subdivision 11, or
1.11recreational camping area, as defined in section 327.14, are exempt. For purposes of this
1.12subdivision, a structure includes a cabin located on resort property and any other structure
1.13available for use by guests of the resort or recreational camping area.
1.14EFFECTIVE DATE.This section is effective for sales and purchases made after
1.15June 30, 2013.
1.3materials and supplies;amending Minnesota Statutes 2012, section 297A.71, by
1.4adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.71, is amended by adding a
1.7subdivision to read:
1.8 Subd. 45. Building materials; resorts and recreational camping areas. Materials
1.9and supplies used or consumed in, and equipment incorporated into, the improvement of
1.10an existing structure located at a resort, as defined in section 157.15, subdivision 11, or
1.11recreational camping area, as defined in section 327.14, are exempt. For purposes of this
1.12subdivision, a structure includes a cabin located on resort property and any other structure
1.13available for use by guests of the resort or recreational camping area.
1.14EFFECTIVE DATE.This section is effective for sales and purchases made after
1.15June 30, 2013.
