MN SF2815

Amends Laws 2013, chapter 143, article 8, section 26 to change the effective date for the up-front capital equipment exemption from August 31, 2014 to June 30, 2014 for sales and purchases.

Adds a new effective date provision for section 26 making it effective the day following final enactment.

Amends Laws 2013, chapter 143, article 8, section 40 to change the effective date for clause (1) from August 31, 2014 to June 30, 2014.

Maintains the existing effective date of "the day following final enactment" for changes to clauses (13), (16), and (17) in section 40.

Adds a new effective date provision for section 40 making the entire section effective the day following final enactment.