HF 2777

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; sales; allowing quarterly filers 
  1.3             to file paper returns; amending Minnesota Statutes 
  1.4             2001 Supplement, section 289A.11, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.7   289A.11, subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [RETURN REQUIRED.] Except as provided in 
  1.9   section 289A.18, subdivision 4, for the month in which taxes 
  1.10  imposed by chapter 297A are payable, or for which a return is 
  1.11  due, a return for the preceding reporting period must be filed 
  1.12  with the commissioner in the form and manner the commissioner 
  1.13  prescribes.  The commissioner must allow a person to file a 
  1.14  paper return by United States mail, if the person is authorized 
  1.15  to file and pay taxes quarterly or annually under section 
  1.16  289A.18, subdivision 4.  A person making sales at retail at two 
  1.17  or more places of business may file a consolidated return 
  1.18  subject to rules prescribed by the commissioner.  In computing 
  1.19  the dollar amount of items on the return, the amounts are 
  1.20  rounded off to the nearest whole dollar, disregarding amounts 
  1.21  less than 50 cents and increasing amounts of 50 cents to 99 
  1.22  cents to the next highest dollar. 
  1.23     Notwithstanding this subdivision, a person who is not 
  1.24  required to hold a sales tax permit under chapter 297A and who 
  1.25  makes annual purchases of less than $18,500 that are subject to 
  2.1   the use tax imposed by section 297A.63, may file an annual use 
  2.2   tax return on a form prescribed by the commissioner.  If a 
  2.3   person who qualifies for an annual use tax reporting period is 
  2.4   required to obtain a sales tax permit or makes use tax purchases 
  2.5   in excess of $18,500 during the calendar year, the reporting 
  2.6   period must be considered ended at the end of the month in which 
  2.7   the permit is applied for or the purchase in excess of $18,500 
  2.8   is made and a return must be filed for the preceding reporting 
  2.9   period. 
  2.10     [EFFECTIVE DATE.] This section is effective for returns due 
  2.11  after July 1, 2002.