HF 365

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

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use taxes; exempting 
  1.3             books and over the counter sales of magazines and 
  1.4             periodicals; amending Minnesota Statutes 1998, section 
  1.5             297A.25, subdivision 10, and by adding a subdivision; 
  1.6             repealing Minnesota Statutes 1998, 297A.25, 
  1.7             subdivision 21. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1998, section 297A.25, 
  1.10  subdivision 10, is amended to read: 
  1.11     Subd. 10.  [PUBLICATIONS; PUBLICATION MATERIALS.] The gross 
  1.12  receipts from the sale of and storage, use or other consumption 
  1.13  in Minnesota of tangible personal property which is used or 
  1.14  consumed in producing any publication regularly issued at 
  1.15  average intervals not exceeding three months, and any such 
  1.16  publication are exempt.  For purposes of this subdivision, 
  1.17  "publication" as used herein shall include, without limiting the 
  1.18  foregoing, a qualified newspaper as defined by section 331A.02, 
  1.19  and any supplements or enclosures with or part of said 
  1.20  newspaper; and the gross receipts of any advertising contained 
  1.21  therein or therewith shall be exempt.  For this purpose, 
  1.22  advertising in any such publication shall be deemed to be a 
  1.23  service and not tangible personal property, and persons or their 
  1.24  agents who publish or sell such newspapers shall be deemed to be 
  1.25  engaging in a service with respect to gross receipts realized 
  1.26  from such newsgathering or publishing activities by them, 
  2.1   including the sale of advertising.  The term "publication" shall 
  2.2   not include magazines and periodicals sold over the counter.  
  2.3   Machinery, equipment, implements, tools, accessories, 
  2.4   appliances, contrivances, furniture and fixtures used in such 
  2.5   publication and fuel, electricity, gas or steam used for space 
  2.6   heating or lighting, are not exempt. 
  2.7      Sec. 2.  Minnesota Statutes 1998, section 297A.25, is 
  2.8   amended by adding a subdivision to read: 
  2.9      Subd. 79.  [BOOKS.] The gross receipts from the sale of 
  2.10  books are exempt. 
  2.11     Sec. 3.  [REPEALER.] 
  2.12     Minnesota Statutes 1998, section 297A.25, subdivision 21, 
  2.13  is repealed. 
  2.14     Sec. 4.  [EFFECTIVE DATE.] 
  2.15     Sections 1 to 3 are effective for sales made after June 30, 
  2.16  1999.