HF 2449

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; use tax; authorizing certain 
  1.3             taxpayers to file and pay use tax with the income tax 
  1.4             return; amending Minnesota Statutes 2000, sections 
  1.5             289A.08, subdivision 13; and 289A.11, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 289A.08, 
  1.8   subdivision 13, is amended to read: 
  1.9      Subd. 13.  [LONG AND SHORT FORMS.] (a) The commissioner 
  1.10  shall provide a long form individual income tax return and may 
  1.11  provide a short form individual income tax return.  The returns 
  1.12  shall be in a form that is consistent with the provisions of 
  1.13  chapter 290, notwithstanding any other law to the contrary.  The 
  1.14  nongame wildlife checkoff provided in section 290.431 and the 
  1.15  dependent care credit provided in section 290.067 must be 
  1.16  included on the short form.  
  1.17     (b) The commissioner shall provide on both the long form 
  1.18  and short form individual income tax returns a line allowing the 
  1.19  taxpayer to report use tax liability for the previous calendar 
  1.20  year as provided in section 289A.11, subdivision 1. 
  1.21     [EFFECTIVE DATE.] This section is effective for taxable 
  1.22  years beginning after December 31, 2000. 
  1.23     Sec. 2.  Minnesota Statutes 2000, section 289A.11, 
  1.24  subdivision 1, is amended to read: 
  1.25     Subdivision 1.  [RETURN REQUIRED.] Except as provided in 
  2.1   section 289A.18, subdivision 4, for the month in which taxes 
  2.2   imposed by chapter 297A are payable, or for which a return is 
  2.3   due, a return for the preceding reporting period must be filed 
  2.4   with the commissioner in the form and manner the commissioner 
  2.5   prescribes.  A person making sales at retail at two or more 
  2.6   places of business may file a consolidated return subject to 
  2.7   rules prescribed by the commissioner.  In computing the dollar 
  2.8   amount of items on the return, the amounts are rounded off to 
  2.9   the nearest whole dollar, disregarding amounts less than 50 
  2.10  cents and increasing amounts of 50 cents to 99 cents to the next 
  2.11  highest dollar. 
  2.12     Notwithstanding this subdivision, a person who is not 
  2.13  required to hold a sales tax permit under chapter 297A and who 
  2.14  makes annual purchases of less than $18,500 that are subject to 
  2.15  the use tax imposed by section 297A.14, may file an annual use 
  2.16  tax return on a form prescribed by the commissioner.  If a 
  2.17  person who qualifies for an annual use tax reporting period is 
  2.18  required to obtain a sales tax permit or makes use tax purchases 
  2.19  in excess of $18,500 during the calendar year, the reporting 
  2.20  period must be considered ended at the end of the month in which 
  2.21  the permit is applied for or the purchase in excess of $18,500 
  2.22  is made and a return must be filed for the preceding reporting 
  2.23  period. 
  2.24     Notwithstanding this subdivision, a taxpayer eligible to 
  2.25  file an annual use tax return under this subdivision may file 
  2.26  the return and pay the tax liability under sections 297A.14 and 
  2.27  297A.63 with the income tax return, provided that the tax must 
  2.28  be paid by April 15 following the close of the taxable year. 
  2.29     [EFFECTIVE DATE.] This section is effective for use tax 
  2.30  liability incurred in calendar year 2001 and thereafter.