Minn. R. agency 181, ch. 8130, EXEMPTIONS, pt. 8130.6600

Current through Register Vol. 49, No. 20, November 12, 2024

Part 8130.6600 - VETERANS WITH A DISABILITY; PURCHASE OF BUILDING MATERIALS

Subpart 1. [Repealed, 31 SR 449]

Subp. 2.Procedure.

The exemption under Minnesota Statutes, section 297A.71, subdivision 11, is not allowed when the building materials are sold to the contractor, subcontractor, builder, or owner, but will be allowed to the recipient of the benefits provided in United States Code, title 38, sections 2101 to 2105, upon the filing of a claim for refund, accompanied by the following documents to substantiate the validity of such claim:

A. claimant's letter of approval of a PH or AH grant under United States Code, title 38, chapter 21, from the claimant's regional VA office;

B. copies of invoices or other evidence substantiating building material costs and payment of applicable sales taxes in the case of materials purchased directly by the claimant;

C. copies of invoices or other evidence substantiating building material costs and payment of applicable sales taxes in the case of materials purchased by a contractor or a subcontractor.

Minn. R. agency 181, ch. 8130, EXEMPTIONS, pt. 8130.6600

L 2005 c 151 art 1 s 114; 31 SR 449

46 SR 988

46 SR 1363

Statutory Authority: MS s 14.388; 270C.06; 297A.29