Minnesota – Exemptions for Petroleum Products

SALT Report 1525 – The Minnesota House of Representatives has enacted legislation that provides sales and use tax exemptions for certain petroleum products.
The exemption applies to the following petroleum purchases:
  • Effective retroactively to January 1, 2012, petroleum products purchased by transportation providers who assist those in medical assistance homes and community-based day programs, including adult day care, family adult day care, day treatment and habilitation, prevocational services, and structured day services; and
  • Effective retroactively from January 1, 2011, petroleum products purchased for use in motor vehicles that are used exclusively as mobile medical units, to provide medical or dental services, and are operated by a federally qualified health center