as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; providing that sales of patent 1.3 drawings and documents for certain purposes are exempt 1.4 from sales and use tax; amending Minnesota Statutes 1.5 1998, section 297A.25, by adding a subdivision. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1998, section 297A.25, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 84. [PATENT, TRADEMARK, AND COPYRIGHT DRAWINGS AND 1.10 DOCUMENTS.] The gross receipts from sales of, and use, storage, 1.11 distribution, or consumption of, drawings, diagrams, or other 1.12 documents or copies are exempt if they are: (1) produced and 1.13 sold by patent drafters for use in patent, trademark, or 1.14 copyright applications to be filed with government agencies; or 1.15 (2) used in judicial or quasi-judicial proceedings, including 1.16 mediations and arbitrations. 1.17 Sec. 2. [EFFECTIVE DATE.] 1.18 Section 1 is retroactively effective for sales, use, 1.19 storage, distribution, or consumption occurring on or after 1.20 January 1, 1993.