as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxation; providing motor fuel and sales tax exemptions for providers
of special transportation services; amending Minnesota Statutes 2006, sections
296A.07, subdivision 4; 296A.08, subdivision 3; 297A.67, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 296A.07, subdivision 4, is amended to
read:
The provisions of subdivision 1 do not apply to gasoline
purchased by:
(1) a transit system or transit provider receiving financial assistance or
reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; deleted text begin ordeleted text end
(2) an ambulance service licensed under chapter 144Edeleted text begin .deleted text end new text begin ; or
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(3) a provider of special transportation service certified under section 174.30,
subdivision 4a.
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Minnesota Statutes 2006, section 296A.08, subdivision 3, is amended to read:
The provisions of subdivisions 1 and 2 do not apply to
special fuel or alternative fuels purchased by:
(1) a transit system or transit provider receiving financial assistance or
reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; deleted text begin ordeleted text end
(2) an ambulance service licensed under chapter 144Edeleted text begin .deleted text end new text begin ; or
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(3) a provider of special transportation service certified under section 174.30,
subdivision 4a.
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Minnesota Statutes 2006, section 297A.67, is amended by adding a subdivision
to read:
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The following
sales to or use by a provider of special transportation service certified under section
174.30, subdivision 4a, are exempt:
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(1) supplies and equipment used to provide special transportation services; and
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(2) repair and replacement parts for special transportation service vehicles.
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Sections 1 to 3 are effective for sales and purchases made on or after July 1, 2008.
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