1.1                          A bill for an act 
  1.2             relating to taxation; sales tax; providing for refund 
  1.3             of tax paid by Canadians; proposing coding for new law 
  1.4             in Minnesota Statutes, chapter 297A.  
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [297A.245] [REFUNDS FOR CANADIANS.] 
  1.7      The tax imposed under this chapter on gross receipts from 
  1.8   sales made to a person who is a resident of Canada must be 
  1.9   refunded if:  
  1.10     (1) the Canadian resident was in Minnesota for the express 
  1.11  purpose of making a purchase and not as a tourist; 
  1.12     (2) the goods will be removed from Minnesota within 30 days 
  1.13  of purchase and will be used permanently outside Minnesota; 
  1.14     (3) the Canadian resident applies in writing to the 
  1.15  commissioner on a form prescribed by the commissioner reciting 
  1.16  sufficient facts establishing the exempt status of the sale; 
  1.17     (4) the qualifying sale is one in which the total gross 
  1.18  receipts from each individual transaction, which may involve one 
  1.19  or more items, equals $25 or more; and 
  1.20     (5) the refund is $15 or more.  Qualifying sales may be 
  1.21  accumulated for periods not in excess of one calendar year in 
  1.22  order to reach the $15 limit. 
  1.23     Sec. 2.  [EFFECTIVE DATE.] 
  1.24     Section 1 is effective for sales made on or after August 1, 
  1.25  1997.