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Senate Counsel, Research and Fiscal Analysis
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Minnesota Senate Bldg.
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95 University Avenue W. Suite 3300
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 1883 - Sales Tax Exemption for Residential Heating Fuels
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Author:
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Senator David H. Senjem
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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March 14, 2014
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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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Check on the status of this bill
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Last review or update: 03/14/2014
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