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1 <br /> <br /> 2 <br /> <br /> 3 <br /> <br /> 4 <br /> <br /> 5 <br /> <br /> 6 <br /> <br /> 7 <br /> <br /> 8 <br /> <br /> 9 <br /> <br /> 10 <br /> <br /> 11 <br /> <br /> 12 <br /> <br /> 13 <br /> <br /> 14 <br /> <br /> 15 <br /> <br /> 16 <br /> <br /> 17 <br /> <br />18 <br /> <br />20 <br /> <br />21 <br /> <br />22 <br /> <br />23 <br /> <br />24 <br /> <br />25 <br /> <br />26 <br /> <br />27 <br /> <br />02/18/00 [REVISOR ] Jt4R/RC 00--6775 <br /> <br /> sale of and storage, use or consumption of the following <br /> petroleum products are exempt: <br /> <br /> (1) products upon which a tax has been imposed and paid <br /> under the provisions of chapter 296A, and no refund has been 'or <br /> will be allowed because the buyer used the fuel for nonhighway <br /> <br /> use; <br /> <br /> (2) products which are used in the improvement of <br /> agricultural land by constructing, maintaining, and repairing <br /> drainage ditches,' tile drainage systems, grass waterways, water <br /> impoundment, and other erosion control structures; <br /> <br /> (3) products purchased by a transit system receiving <br /> financial assistance under' section 174.24 or 473.384; <br /> <br /> [4) products used in a passenger snowmobile, as defined in <br />section 296A.01~, subdivision 39, for off--highway business use as <br />part of the operations of a resor~.as provided under section <br />296A.16, subdivision 2, clause '(2); <br /> (5) products purchased by' a state or a political <br />subdivision of a state for use in motor vehicles exempt from <br />registration under section 168.012, subdivision 1, paragraph <br />(b): or <br /> <br /> 16) products purchased for use as fuel for a conunuter rail <br />system operating under sections 174.80 to 174.90, provided that <br />the tax must be paid on these purchases and a refund of the faa <br /> <br />applied for as provided in section 297A.15, subdivision <br /> Sec. 3. [EFFECTIVE DATE.] <br /> <br /> Sections 1 and 2 are effective for purchases after June <br /> <br />2000. <br /> <br />2 <br /> <br /> <br />