1.1 	A bill for an act
1.2 	relating to taxation; providing motor fuel and sales tax exemptions for providers 
1.3 	of special transportation services;amending Minnesota Statutes 2006, sections 
1.4 	296A.07, subdivision 4; 296A.08, subdivision 3; 297A.67, by adding a 
1.5 	subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2006, section 296A.07, subdivision 4, is amended to 
1.8 	read:
1.9 		Subd. 4.Exemptions. The provisions of subdivision 1 do not apply to gasoline 
1.10 	purchased by:
1.11 	(1) a transit system or transit provider receiving financial assistance or 
1.12 	reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; or
1.13 	(2) an ambulance service licensed under chapter 144E.; or
1.14 	(3) a provider of special transportation service certified under section 174.30, 
1.15 	subdivision 4a.

1.16 	Sec. 2. Minnesota Statutes 2006, section 296A.08, subdivision 3, is amended to read:
1.17 		Subd. 3.Exemptions. The provisions of subdivisions 1 and 2 do not apply to 
1.18 	special fuel or alternative fuels purchased by:
1.19 	(1) a transit system or transit provider receiving financial assistance or 
1.20 	reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; or
1.21 	(2) an ambulance service licensed under chapter 144E.; or
1.22 	(3) a provider of special transportation service certified under section 174.30, 
1.23 	subdivision 4a.

2.1 	Sec. 3. Minnesota Statutes 2006, section 297A.67, is amended by adding a subdivision 
2.2 	to read:
2.3 		Subd. 33.Special transportation service, parts, and equipment. The following 
2.4 	sales to or use by a provider of special transportation service certified under section 
2.5 	174.30, subdivision 4a, are exempt:
2.6 	(1) supplies and equipment used to provide special transportation services; and 
2.7 	(2) repair and replacement parts for special transportation service vehicles.

2.8 	Sec. 4. EFFECTIVE DATE.
 2.9 	Sections 1 to 3 are effective for sales and purchases made on or after July 1, 2008.