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HF100 NINTH ENGROSSMENT REVISOR BD 1­10100-9 <br />163.1 (1) a truck, as defined in section 168.002, a bus, as defined in section 168.002, or a <br />163.2 passenger automobile, as defined in section 168.002, if the automobile is designed and used <br />163.3 for carrying more than nine persons including the driver; and <br />163.4 (2) intended to be used primarily to transport tangible personal property or individuals, <br />163.5 other than employees, to whom the organization provides service in performing its charitable, <br />163.6 religious, or educational purpose. <br />163.7 (d) A limited liability company also qualifies for exemption under this subdivision if <br />163.8 (1) it consists of a sole member that would qualify for the exemption, and (2) the items <br />163.9 purchased qualify for the exemption. <br />163.10 EFFECTIVE DATE. This section is effective for sales and purchases made after June <br />163.11 30, 2023. <br />163.12 Sec. 14. Minnesota Statutes 2022, section 297A.70, subdivision 18, is amended to read: <br />163.13 Subd. 18. Nursing homes and boarding care homes. (a) All sales, except those listed <br />163.14 in paragraph (b), to a nursing home licensed under section 144A.02 or a boarding care home <br />163.15 certified as a nursing facility under title 19 of the Social Security Act are exempt if the <br />163.16 facility: <br />163.17 (1) is exempt from federal income taxation pursuant to section 501(c)(3) of the Internal <br />163.18 Revenue Code; and <br />163.19 (2) is certified to participate in the medical assistance program under title 19 of the Social <br />163.20 Security Act, or certifies to the commissioner that it does not discharge residents due to the <br />163.21 inability to pay. <br />163.22 (b) This exemption does not apply to the following sales: <br />163.23 (1) building, construction, or reconstruction materials purchased by a contractor or a <br />163.24 subcontractor as a part of a lump -sum contract or similar type of contract with a guaranteed <br />163.25 maximum price covering both labor and materials for use in the construction, alteration, or <br />163.26 repair of a building or facility; <br />163.27 (2) construction materials purchased by tax-exempt entities or their contractors to be <br />163.28 used in constructing buildings or facilities that will not be used principally by the tax-exempt <br />163.29 entities; <br />163.30 (3) lodging as defined under section 297A.61, subdivision 3, paragraph (g), clause (2), <br />163.31 md prepared food, candy, soft drinks, and alcoholic beverages as defined in section 297A.67, <br />Article 2 Sec. 14. 163 <br />