Minnesota SF 2918: Instrumentalities of the state sales tax exemption authorization

Bill Text

03/25/14 REVISOR EAP/NB 14-5735 asintroduced
A bill for an act1.1
relating to taxation; sales and use; providing a sales tax exemption for certain1.2
organizations.1.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:1.4
Section 1. SALES TO INSTRUMENTALITIES OF THE STATES.1.5
Sales of the following items to an organization defined by the Internal Revenue1.6
Service as an instrumentality of the state relating to the holding of an annual meeting1.7
in this state are exempt:1.8
(1) prepared food, soft drinks, and candy, as defined in Minnesota Statutes, section1.9
297A.61, subdivisions 31 to 33; and1.10
(2) alcoholic beverages, as defined in Minnesota Statutes, section 297A.67,1.11
subdivision 2.1.12
EFFECTIVE DATE. This section is applicable to sales and purchases made after1.13
June 30, 2014, and before January 1, 2015.1.14
Section 1. 1
SENATE
STATE OF MINNESOTA
EIGHTY-EIGHTH SESSION S.F. No. 2918
(SENATE AUTHORS: PAPPAS, Bakk, Senjem, Bonoff and Nelson)
DATE D-PG OFFICIAL STATUS
03/27/2014 6938 Introduction and first reading
Referred to Taxes