HF 124

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for application of the 
  1.3             sales tax to sales of prefabricated homes; amending 
  1.4             Minnesota Statutes 1998, section 297A.02, subdivision 
  1.5             4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.02, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [MANUFACTURED HOUSING AND PARK TRAILERS.] 
  1.10  Notwithstanding the provisions of subdivision 1,: 
  1.11     (1) for sales at retail of manufactured homes as defined in 
  1.12  section 327.31, subdivision 6, that are used for residential 
  1.13  purposes, the excise tax is imposed upon 65 percent of the 
  1.14  dealer's cost of the home, and; 
  1.15     (2) for sales of new and used park trailers, as defined in 
  1.16  section 168.011, subdivision 8, paragraph (b), the excise tax is 
  1.17  imposed upon 65 percent of the sales price of the park trailer; 
  1.18  and 
  1.19     (3) for sales at retail of prefabricated homes, the excise 
  1.20  tax is imposed upon 65 percent of the manufacturer's wholesale 
  1.21  list price of the prefabricated home for sales to dealers. 
  1.22  As used in this clause, a "prefabricated home" is a 
  1.23  prefabricated building subject to regulation under Minnesota 
  1.24  Rules, chapter 1360 or 1361, which is intended for use as a 
  1.25  single family or multifamily dwelling. 
  2.1      Sec. 2.  [EFFECTIVE DATE.] 
  2.2      Section 1 is effective for sales after June 30, 1999.