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02/18/00 [REVISOR ] JMR/RC 00-6775 <br /> <br />1 sale of and storage, use or consumption of the following <br />2 petroleum products areexempt: <br />3 (1) products upon whicha tax has been imposed and paid <br />4 under the provisions of chapter 296A, and no refund has been or <br />5 will be allowed because the buyer used the fuel for nonhighway <br />6 use; <br />7 (2) products which are'used in the improvement of <br />'8 .agricultural land by constructing, maintaining, and repairing <br />9 drainage ditches, tile drainage systems, grass waterways, water <br />10 impoundme~t~'ahd°ther.erosi~n control structures; <br />11 '(3) products.pu~ch&~ed by a transit system receiving <br />12 financial assistance under section 174.24 or 473.384; <br />13 (4) products used in a passenger snowmobile, as defined in <br />14 section 296A.01, sub~ivision 39, for off-highway business use as <br />15 part of the operations of a resort as provided under section <br />16 296A.16, subdivision 2, clause (2); oF <br />17 (5) products purchased by a state or a political <br />18 subdivision of a state for use in motor vehicles exempt from <br />19 registration under section 168.012, subdivision 1, paragraph <br />20 (b); or <br />21 (6) Droducts purchased for use as fuel for a commuter rail <br /> <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 2000. <br /> <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 tax <br /> <br />aDDlied-for as provided in section 297A.15, subdivision 8. <br /> Sec. 3. [EFFECTIVE DATE.]. <br /> <br /> Sections i and 2 are effective for purchases after June 30, <br /> <br /> <br />