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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9
<br />161.1 (2) construction materials purchased by tax exempt entities or their contractors to be
<br />161.2 used in constructing buildings or facilities which will not be used principally by the tax
<br />161.3 exempt entities;
<br />161.4 (3) the leasing of a motor vehicle as defined in section 297B.01, subdivision 11, except
<br />161.5 for leases entered into by the United States or its agencies or instrumentalities;
<br />161.6 (4) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause (2),
<br />161.7 md prepared food, candy, soft drinks, and alcoholic beverages as defined in section 297A.67,
<br />161.8 subdivision 2, and taxable cannabis products as defined under section 295.81, subdivision
<br />161.9 1, paragraph (q), except for lodging, prepared food, candy, soft drinks, alcoholic
<br />161. i o beverages, and taxable cannabis products purchased directly by the United States or its
<br />161.11 agencies or instrumentalities; or
<br />161.12 (5) goods or services purchased by a local government as inputs to a liquor store, gas
<br />161.13 or electric utility, solid waste hauling service, solid waste recycling service, landfill, golf
<br />161.14 course, marina, campground, cafe, or laundromat.
<br />161.15 (c) As used in this subdivision, "school districts" means public school entities and districts
<br />161.16 of every kind and nature organized under the laws of the state of Minnesota, and any
<br />161.17 instrumentality of a school district, as defined in section 471.59.
<br />161.18 (d) For purposes of the exemption granted under this subdivision, "local governments"
<br />161. i 9 has the following meaning:
<br />161.20 (1) for the period prior to January 1, 2017, local governments means statutory or home
<br />161.21 rule charter cities, counties, and townships; and
<br />161.22 (2) beginning January 1, 2017, local governments means statutory or home rule charter
<br />161.23 cities, counties, and townships; special districts as defined under section 6.465; any
<br />161.24 instrumentality of a statutory or home rule charter city, county, or township as defined in
<br />161.25 section 471.59; and any joint powers board or organization created under section 471.59.
<br />161.26 EFFECTIVE DATE. This section is effective for sales and purchases made after June
<br />161.27 301 2023.
<br />161.28 Sec. 13. Minnesota Statutes 2022, section 297A.70, subdivision 4, is amended to read:
<br />161.29 Subd. 4. Sales to nonprofit groups. (a) All sales, except those listed in paragraph (b),
<br />161.30 to the following "nonprofit organizations" are exempt:
<br />Article 2 Sec. 13. 161
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