1.1 	A bill for an act
1.2 	relating to taxes; modifying gasoline and special fuel tax exemptions;amending 
1.3 	Minnesota Statutes 2010, sections 296A.07, subdivision 4; 296A.08, subdivision 
1.4 	3.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2010, section 296A.07, subdivision 4, is amended to 
1.7 	read:
1.8 		Subd. 4.Exemptions. The provisions of subdivision 1 do not apply to gasoline or 
1.9 	denatured ethanol purchased by:
1.10 	(1) a transit system or transit provider receiving financial assistance or 
1.11 	reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384;
1.12 	(2) a day training and habilitation services provider licensed under chapter 245B, 
1.13 	that is required to provide transportation services and is providing services under a medical 
1.14 	assistance home and community-based services waiver;
1.15 	(2) (3) an ambulance service licensed under chapter 144E; or
1.16 	(3) (4) a licensed distributor to be delivered to a terminal for use in blending.

1.17 	EFFECTIVE DATE. This section is effective March 1, 2012.

1.18 	Sec. 2. Minnesota Statutes 2010, section 296A.08, subdivision 3, is amended to read:
1.19 		Subd. 3.Exemptions. The provisions of subdivisions 1 and 2 do not apply to 
1.20 	special fuel or alternative fuels purchased by:
1.21 	(1) a transit system or transit provider receiving financial assistance or 
1.22 	reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384;
2.1 	(2)  a day training and habilitation services provider licensed under chapter 245B, 
2.2 	that is required to provide transportation services and is providing services under a medical 
2.3 	assistance home and community-based services waiver;
2.4 	(2) (3) an ambulance service licensed under chapter 144E; or
2.5 	(3) (4) a licensed distributor to be delivered to a terminal for use in blending.

2.6 	EFFECTIVE DATE. This section is effective March 1, 2012.