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HF 825

as introduced - 87th Legislature (2011 - 2012) Posted on 03/03/2011 11:07am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to local sales and use taxes; prohibiting local governments from
expending resource to promote a local sales tax; amending Minnesota Statutes
2010, section 297A.99, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2010, section 297A.99, subdivision 1, is amended to
read:


Subdivision 1.

Authorization; scope.

(a) A political subdivision of this state may
impose a general sales tax (1) under section 297A.992, (2) under section 297A.993, (3) if
permitted by special law enacted prior to May 20, 2008, or (4) if the political subdivision
enacted and imposed the tax before January 1, 1982, and its predecessor provision.

(b) This section governs the imposition of a general sales tax by the political
subdivision. The provisions of this section preempt the provisions of any special law:

(1) enacted before June 2, 1997, or

(2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
provision from this section's rules by reference.

(c) This section does not apply to or preempt a sales tax on motor vehicles or a
special excise tax on motor vehicles.

(d) Until after May 31, deleted text begin 2010deleted text end new text begin 2013new text end , a political subdivision may not advertise,
promote, expend funds, or hold a referendum to support imposing a local option sales tax
unless it is for extension of an existing tax or the tax was authorized by a special law
enacted prior to deleted text begin May 20, 2008deleted text end new text begin May 24, 2011new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end