HF 3004

as introduced - 91st Legislature (2019 - 2020) Posted on 02/11/2020 03:38pm

A bill for an act
relating to taxation; sales and use; clarifying the taxation of transfers of prewritten
computer software; amending Minnesota Statutes 2018, section 297A.61,
subdivision 56; repealing Minnesota Statutes 2018, section 297A.61, subdivision
17a.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 297A.61, subdivision 56, is amended to read:

Subd. 56.

Transferred new text begin or delivered new text end electronically.

"Transferred electronically" new text begin or
"delivered electronically" new text end means obtained by the purchaser by means other than tangible
storage media. For purposes of this subdivision, it is not necessary that a copy of the product
be physically transferred new text begin or delivered new text end to the purchaser. A product will be considered to have
been transferred new text begin or delivered new text end electronically to a purchaser if the purchaser has access to the
product.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2020.
new text end

Sec. 2. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2018, section 297A.61, subdivision 17a, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2020.
new text end

APPENDIX

Repealed Minnesota Statutes: 20-6066

297A.61 DEFINITIONS.

Subd. 17a.

Delivered electronically.

"Delivered electronically" means delivered to the purchaser by means other than tangible storage media.