Minnesota Legislature
HF 1887
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Current Version - as introduced
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2.1
A bill for an act
relating to taxation; providing for application of
sales tax to sales of prefabricated homes; amending
Minnesota Statutes 2004, section 297A.62, subdivision
3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 297A.62,
subdivision 3, is amended to read:
Subd. 3.
Manufactured housing deleted text begin and deleted text end new text begin ;new text end park trailersnew text begin ;
prefabricated homesnew text end .
new text begin (a) new text end For retail sales of manufactured homes
as defined in section 327.31, subdivision 6, for residential
uses, the sales tax under subdivision 1 is imposed on 65 percent
of the dealer's cost of the manufactured home.
new text begin
(b) new text end For retail sales of new or used park trailers, as
defined in section 168.011, subdivision 8, paragraph (b), the
sales tax under subdivision 1 is imposed on 65 percent of the
sales price of the park trailer.
new text begin
(c) For retail sales of prefabricated homes, the sales tax
under subdivision 1 is imposed on 65 percent of the
manufacturer's wholesale list price of the prefabricated home
for sales to dealers. As used in this paragraph, a
"prefabricated home" is a prefabricated building subject to
Minnesota Rules, chapter 1360 or 1361, that is intended for use
as a single-family dwelling.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales made
after June 30, 2005.
new text end