Source: https://www.revisor.mn.gov/statutes/cite/297A.67
Timestamp: 2020-02-25 07:21:00
Document Index: 358145685

Matched Legal Cases: ['art 1', 'art 8', 'art 7', 'art 12', 'art 3', 'art 1', 'art 6', 'art 7', 'art 5', 'art 6', 'art 12', 'art 7', 'art 13', 'art 8', 'art 3', 'art 2', 'art 3', 'art 3', 'art 24']

(a) Prepared food, candy, and soft drinks purchased for and served exclusively to individuals who are 60 years of age or over and their spouses or to persons with a disability and their spouses by governmental agencies, nonprofit organizations, or churches, or pursuant to any program funded in whole or in part through United States Code, title 42, sections 3001 through 3045, wherever delivered, prepared, or served, are exempt. Taxable food sold through vending machines is not exempt.
(b) Prepared food, candy, and soft drinks purchased for and served exclusively to children who are less than 14 years of age or children with a disability who are less than 16 years of age and who are attending a child care or early childhood education program, are exempt if they are:
Subd. 12.Parts and accessories used to make a motor vehicle accessible to a person with a disability.
Parts, accessories, and labor charges that are used solely to modify a motor vehicle to make it accessible to persons with a disability are exempt.
Subd. 37.Certain herbicides.
(a) Purchases of herbicides authorized for use pursuant to an invasive aquatic plant management permit as defined under section 103G.615 are exempt if purchased by:
(1) a lakeshore property owner;
(2) an association of lakeshore property owners organized under chapter 317A; or
(3) a contractor hired by a lakeshore owner or association to provide invasive aquatic plant management under the permit.
(b) For purposes of this subdivision, "herbicides" means a substance or mixture of substances intended for use as a plant regulator, defoliant, or desiccant that are:
(1) labeled for use in water;
(2) registered for use in this state by the Department of Agriculture under section 18B.26; and
(3) listed as one of the herbicides proposed for use on the invasive aquatic plant management permit.
2000 c 418 art 1 s 11,44 subd 3; 2000 c 490 art 8 s 13; 1Sp2001 c 5 art 7 s 51; art 12 s 36-44,93; 2002 c 377 art 3 s 7-10; 2002 c 400 s 8; 2003 c 127 art 1 s 21,22; art 6 s 9; 2005 c 56 s 1; 2005 c 151 art 7 s 11-13; 1Sp2005 c 3 art 5 s 5-7; 2006 c 259 art 6 s 11-15; 2008 c 154 art 12 s 26-28; 2008 c 366 art 7 s 1; art 13 s 5; 2013 c 143 art 8 s 22-24; 2014 c 308 art 3 s 6,7; 2015 c 69 art 2 s 46; 1Sp2017 c 1 art 3 s 13-19; 1Sp2019 c 6 art 3 s 7; art 24 s 20,21