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S.F. No. 1259 - Sales tax exemption for certain off-road fuel uses
Author: Senator Paul T. Anderson
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 6, 2017


This bill authorizes a sales tax exemption for certain special fuels used for any of the following purposes:

  • Powering a refrigeration unit mounted on a licensed motor vehicle, if the refrigeration unit has a separate engine than the motor vehicle and the fuel is used exclusively for the refrigeration unit;
  • Powering an unlicensed motor vehicle used solely or primarily to move semitrailers within certain cargo or warehouse facilities; or
  • Operating a power take-off unit or auxiliary engine in or on a licensed motor vehicle, regardless of whether the unit or engine is fueled from the same tank as the motor vehicle.

The bill also includes these special fuels in the exemption for petroleum products.

Effective for sales and purchases made after June 30, 2017.

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