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S.F. No. 1883 - Sales Tax Exemption for Residential Heating Fuels
 
Author: Senator David H. Senjem
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 14, 2014



 

Under current law, purchases by residential customers for residential use of fuel oil, coal, wood, steam, hot water, and propane and L.P. gas are exempt from sales tax. (Electricity and natural gas purchases by residential customers for residential use for the billing months of November through April are also exempt if those sources are the purchaser’s primary source of heat.) This bill expands the sales tax exemption for residential heating fuel to include biomass sold to residential customers for residential use. Effective for sales and purchases made after June 30, 2014.

 
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