Bill Text: MN SF1453 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Electric utility cooperatives payments sales tax exemption
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-18 - Referred to Taxes [SF1453 Detail]
Download: Minnesota-2013-SF1453-Introduced.html
1.2relating to taxation; sales and use; exempting certain payments to utility
1.3cooperatives;amending Minnesota Statutes 2012, section 297A.67, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
1.7subdivision to read:
1.8 Subd. 33. Customer charges for utility hookup. Payments made to an electric
1.9cooperative by a customer as a contribution in aid of construction, such as a payment to
1.10have a line extended to the customer's property, are exempt.
1.11EFFECTIVE DATE.This section is effective for sales and purchases made after
1.12June 30, 2013.
1.3cooperatives;amending Minnesota Statutes 2012, section 297A.67, by adding a
1.4subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
1.7subdivision to read:
1.8 Subd. 33. Customer charges for utility hookup. Payments made to an electric
1.9cooperative by a customer as a contribution in aid of construction, such as a payment to
1.10have a line extended to the customer's property, are exempt.
1.11EFFECTIVE DATE.This section is effective for sales and purchases made after
1.12June 30, 2013.
