HF 1099

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 tax; exempting 
  1.3             vehicles used by interstate carriers from the sales 
  1.4             tax; amending Minnesota Statutes 1998, section 
  1.5             297A.211, subdivision 2. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.211, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  (a) Such persons, when properly registered as 
  1.10  retailers, may make purchases in this state, or import property 
  1.11  into this state, without payment of the sales or use taxes 
  1.12  imposed by this chapter at the time of purchase or importation, 
  1.13  provided that such purchases or importations come within the 
  1.14  provisions of this section and are made in strict compliance 
  1.15  with the rules of the commissioner. 
  1.16     (b) Any person described in subdivision 1 may elect to pay 
  1.17  directly to the commissioner any sales or use tax that may be 
  1.18  due under this chapter for the acquisition of mobile 
  1.19  transportation equipment and parts and accessories attached or 
  1.20  to be attached to such equipment registered under section 
  1.21  168.187. 
  1.22     (c) The total cost of such equipment and parts and 
  1.23  accessories attached or to be attached to such equipment used in 
  1.24  the provision of interstate for-hire transportation of 
  1.25  passengers shall be multiplied by a fraction, the numerator of 
  2.1   which is the Minnesota mileage as reported on the current pro 
  2.2   rata application provided for in section 168.187 and the 
  2.3   denominator is the total mileage reported on the current pro 
  2.4   rata registration application.  The amount so determined shall 
  2.5   be multiplied by the tax rate to disclose the tax due. 
  2.6   In computing the tax under this section "sales price" does not 
  2.7   include the amount of any tax, except any manufacturer's or 
  2.8   importer's excise tax, imposed by the United States upon or with 
  2.9   respect to retail sales, whether imposed on the retailer or the 
  2.10  consumer.  
  2.11     (d) The total cost of mobile transportation equipment and 
  2.12  parts and accessories attached or to be attached to such 
  2.13  equipment used in the provision of interstate for-hire 
  2.14  transportation of tangible personal property shall be exempt 
  2.15  from taxation under this chapter and chapter 297B. 
  2.16     (e) Each such retailer shall make a return and remit to the 
  2.17  commissioner the tax due for the preceding calendar month in 
  2.18  accordance with the provisions of sections 289A.11 and 289A.20, 
  2.19  subdivision 4. 
  2.20     Sec. 2.  [EFFECTIVE DATE.] 
  2.21     Section 1 is effective for purchases made after June 30, 
  2.22  1999.