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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />164.1 subdivision 2, and taxable cannabis products as defined under section 295.81, subdivision <br />164.2 1, paragraph (q); and <br />164.3 (4) leasing of a motor vehicle as defined in section 297B.01, subdivision 11, except as <br />164.4 provided in paragraph (c). <br />164.5 (c) This exemption applies to the leasing of a motor vehicle as defined in section 297B.01, <br />164.6 subdivision 11, only if the vehicle is: <br />164.7 (1) a truck, as defined in section 168.002; a bus, as defined in section 168.002; or a <br />164.8 passenger automobile, as defined in section 168.002, if the automobile is designed and used <br />164.9 for carrying more than nine persons including the driver; and <br />164.10 (2) intended to be used primarily to transport tangible personal property or residents of <br />164.11 the nursing home or boarding care home. <br />164.12 EFFECTIVE DATE. This section is effective for sales and purchases made after June <br />164.13 3012023. <br />164.14 Sec. 15. Minnesota Statutes 2022, section 297A.85, is amended to read: <br />164.15 297A.85 CANCELLATION OF PERMITS. <br />164.16 The commissioner may cancel a permit if one of the following conditions occurs: <br />164.17 (1) the permit holder has not filed a sales or use tax return for at least one year; <br />164.18 (2) the permit holder has not reported any sales or use tax liability on the permit holder's <br />164.19 returns for at least two years; <br />164.20 (3) the permit holder requests cancellation of the permit; <br />164.21 (4) the permit is subject to cancellation under section 270C.722, subdivision 2, paragraph <br />164.22 (a); of <br />164.23 (5) the permit is subject to cancellation under section 297A. 84. - or <br />164.24 (6) the permit holder is a taxable cannabis product retailer as defined in section 295.81, <br />164.25 subdivision 1, paragraph (r), other than a lower -potency hemp edible retailer as licensed <br />164.26 under section 342.43, subdivision 1, and its license to sell a taxable cannabis product as <br />164.27 defined in section 295.81, subdivision 1, paragraph (q), has been revoked by the Office of <br />164.28 Cannabis Management. <br />164.29 EFFECTIVE DATE. This section is effective June 30, 2023. <br />Article 2 Sec. 15. 164 <br />