HF 2323

as introduced - 88th Legislature (2013 - 2014) Posted on 02/25/2014 02:08pm

A bill for an act
relating to taxation; sales and use; providing a temporary amnesty for animal
shelters.

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

Section 1. new text begin TEMPORARY SALES TAX AMNESTY; ANIMAL SHELTERS.
new text end

new text begin (a) Notwithstanding any other law to the contrary, amnesty is provided to any
nonprofit organization that is primarily engaged in the business of rescuing, sheltering, and
finding homes for unwanted animals if the organization registers and begins collecting the
sales and use tax within four months of the day following enactment of this provision. This
amnesty applies to qualifying organizations that are currently not registered to collect the
tax under Minnesota Statutes, chapter 297A, and to qualifying organizations that received
notice of the commencement of an audit and the audit is not yet finally resolved, provided
that the organization was not registered to collect sales and use tax at the time of the audit.
new text end

new text begin (b) The amnesty shall preclude assessment for uncollected and unpaid sales and use
tax under Minnesota Statutes, chapter 297A, and to local taxes subject to Minnesota
Statutes, section 297A.99, together with penalty and interest for sales made during the
period the qualifying organization was not registered in this state. The amnesty also
applies to unpaid use tax on sales made by the organization during the same period. The
amnesty is not available for sales and use taxes already paid or remitted to the state or to
sales taxes already collected by the seller.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end