as introduced - 88th Legislature (2013 - 2014) Posted on 02/27/2014 03:42pm
A bill for an act
relating to taxation; sales and use; exempting certain purchases by snowmobile
clubs; amending Minnesota Statutes 2012, section 297A.70, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 297A.70, is amended by adding a
subdivision to read:
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Sales of
tangible personal property to a nonprofit snowmobile club and that is used primarily for
the grooming of state or grant-in-aid snowmobile trails are exempt. The exemption applies
to grooming machines, attachments, other associated accessories, and repair parts.
new text end
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This section is effective for sales and purchases made after
June 30, 2014.
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