Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

SF 1392

as introduced - 88th Legislature (2013 - 2014) Posted on 03/15/2013 09:38am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 2.1 2.2 2.3 2.4
2.5

A bill for an act
 relating to taxation; local sales taxes; modifying allowed expenditures regarding
imposition; amending Minnesota Statutes 2012, section 297A.99, subdivision 1.

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

Section 1.

Minnesota Statutes 2012, section 297A.99, subdivision 1, is amended to read:


Subdivision 1.

Authorization; scope.

(a) A political subdivision of this state may
impose a general sales tax (1) under section 297A.992, (2) under section 297A.993, (3) if
permitted by special law, or (4) if the political subdivision enacted and imposed the tax
before January 1, 1982, and its predecessor provision.

(b) This section governs the imposition of a general sales tax by the political
subdivision. The provisions of this section preempt the provisions of any special law:

(1) enacted before June 2, 1997, or

(2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
provision from this section's rules by reference.

(c) This section does not apply to or preempt a sales tax on motor vehicles or a
special excise tax on motor vehicles.

(d) A political subdivision may not advertise or expend funds for the promotion of a
referendum to support imposing a local option sales tax.

new text begin (e) Notwithstanding paragraph (d), new text end a political subdivision may deleted text begin onlydeleted text end expend funds tonew text begin :new text end

new text begin (1) new text end conduct the referendumdeleted text begin .deleted text end new text begin ;
new text end

new text begin (2) disseminate information included in the resolution adopted under subdivision 2;
 new text end

new text begin (3) provide notice of, and conduct public forums at which proponents and opponents
on the merits of the referendum are given equal time to express their opinions on the
merits of the referendum;
 new text end

new text begin (4) provide objective facts and data on the impact of the proposed sales tax on
consumer purchases; and
 new text end

new text begin (5) provide objective facts and data related to the programs and projects to be funded
with the sales tax.
 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