HF 2791

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; changing the local sales and use 
  1.3             tax rate imposed in the city of Duluth; providing for 
  1.4             its repeal; amending Laws 1980, chapter 511, section 
  1.5             1, subdivision 1; repealing Laws 1980, chapter 511, 
  1.6             section 1, subdivision 1. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Laws 1980, chapter 511, section 1, subdivision 
  1.9   1, is amended to read: 
  1.10     Subdivision 1.  Minnesota Statutes, Section 477A.01, 
  1.11  Subdivision 18, shall not be deemed to prohibit the city of 
  1.12  Duluth from amending its sales and use tax ordinances so as to 
  1.13  impose a sales or use tax at the rate of one-half of one percent 
  1.14  upon any or all sales or uses which are taxed by the state of 
  1.15  Minnesota pursuant to Minnesota Statutes, Chapter 297A or 297B. 
  1.16     [EFFECTIVE DATE.] This section is effective for sales and 
  1.17  purchases made after December 31, 2004. 
  1.18     Sec. 2.  [REPEALER.] 
  1.19     Laws 1980, chapter 511, section 1, subdivision 1, is 
  1.20  repealed effective January 1, 2006.