Office of the Revisor of Statutes
HF 1924
Introduction - 84th Legislature (2005 - 2006)
Posted on 12/15/2009 12:00 a.m.
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A bill for an act
relating to taxation; imposing an excise tax on paint;
amending Minnesota Statutes 2004, sections 270.101,
subdivision 1; 289A.01; 289A.02, subdivision 5;
289A.12, by adding a subdivision; 289A.18, by adding a
subdivision; 289A.19, by adding a subdivision;
289A.20, by adding a subdivision; 289A.56, subdivision
3; proposing coding for new law as Minnesota Statutes,
chapter 297J.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 270.101,
subdivision 1, is amended to read:
Subdivision 1.
Liability imposed.
A person who, either
singly or jointly with others, has the control of, supervision
of, or responsibility for filing returns or reports, paying
taxes, or collecting or withholding and remitting taxes and who
fails to do so, or a person who is liable under any other law,
is liable for the payment of taxes, penalties, and interest
arising under chapters 295, 296A, 297F, 297A, deleted text begin and deleted text end 297G, new text begin and
297J,new text end or sections 290.92 and 297E.02.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 2.
Minnesota Statutes 2004, section 289A.01, is
amended to read:
289A.01 APPLICATION OF CHAPTER.
This chapter applies to laws administered by the
commissioner under chapters 290, 290A, 291, deleted text begin and deleted text end 297A, new text begin and 297J,
new text end
and sections 298.01 and 298.015.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 3.
Minnesota Statutes 2004, section 289A.02,
subdivision 5, is amended to read:
Subd. 5.
Other words.
Unless specifically defined in
this chapter, or unless the context clearly indicates otherwise,
the words used in this chapter have the same meanings as they
are defined in chapters 290, 290A, 291, deleted text begin and deleted text end 297Anew text begin , and 297Jnew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 4.
Minnesota Statutes 2004, section 289A.12, is
amended by adding a subdivision to read:
new text begin Subd. 4a.new text end
new text begin Paint tax returns.new text end
new text begin (a) For taxes imposed under
chapter 297J, a return for the preceding taxable period must be
filed with the commissioner in the form the commissioner
prescribes. The return must be verified by a written
declaration that it is made under the criminal penalties for
making a false return, and must contain a confession of judgment
for the amount of the tax shown due, to the extent not timely
paid.
new text end
new text begin
(b) A paint wholesaler and any person who receives paint
from someone other than a wholesaler or retailer must file a
return. The return must be signed by the person filing it or by
the person's agent duly authorized in writing.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 5.
Minnesota Statutes 2004, section 289A.18, is
amended by adding a subdivision to read:
new text begin Subd. 6.new text end
new text begin Paint tax returns.new text end
new text begin A return under section
289A.12, subdivision 4a, is due on or before the 20th day of the
month following the month in which the tax liability is incurred.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 6.
Minnesota Statutes 2004, section 289A.19, is
amended by adding a subdivision to read:
new text begin Subd. 7.new text end
new text begin Paint tax returns.new text end
new text begin The commissioner may extend
the time for filing a paint tax return by up to 60 days for good
cause.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 7.
Minnesota Statutes 2004, section 289A.20, is
amended by adding a subdivision to read:
new text begin Subd. 6.new text end
new text begin Paint tax.new text end
new text begin Paint taxes are due on or before the
20th day of the month following the month in which the tax
liability is to be incurred.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 8.
Minnesota Statutes 2004, section 289A.56,
subdivision 3, is amended to read:
Subd. 3.
Withholding tax, entertainer withholding tax,
withholding from payments to out-of-state contractors, estate
tax, new text begin paint tax,new text end and sales tax overpayments.
When a refund is
due for overpayments of withholding tax, entertainer withholding
tax, new text begin paint tax,new text end or withholding from payments to out-of-state
contractors, interest is computed from the date of payment to
the date the refund is paid or credited. For purposes of this
subdivision, the date of payment is the later of the date the
tax was finally due or was paid.
For the purposes of computing interest on estate tax
refunds, interest is paid from the later of the date of
overpayment, the date the estate tax return is due, or the date
the original estate tax return is filed to the date the refund
is paid.
For purposes of computing interest on sales and use tax
refunds, interest is paid from the date of payment to the date
the refund is paid or credited, if the refund claim includes a
detailed schedule reflecting the tax periods covered in the
claim. If the refund claim submitted does not include a
detailed schedule reflecting the tax periods covered in the
claim, interest is computed from the date the claim was filed.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 9.
new text begin
[297J.01] DEFINITIONS.
new text end
new text begin Subdivision 1. new text end
new text begin Scope. new text end
new text begin
For purposes of this chapter, the
following terms have the meanings given, unless the context
clearly requires otherwise.
new text end
new text begin Subd. 2. new text end
new text begin Commissioner. new text end
new text begin
"Commissioner" means the
commissioner of revenue.
new text end
new text begin Subd. 3. new text end
new text begin Paint. new text end
new text begin
(a) "Paint" means a fluid, semifluid, or
other material intended to be used as a coating, which changes
to a solid film when applied to a metal, wood, stone, paper,
leather, cloth, plastic, or other surface. Paint includes
fluids with a suspension of finely divided coloring matter,
stains, and varnishes.
new text end
new text begin
(b) Paint does not include:
new text end
new text begin
(1) printing ink or materials that become part of the
substrate, such as the pigment in a plastic article; or
new text end
new text begin
(2) materials that are bonded to the substrate, such as by
the electroplating or ceramic glazing.
new text end
new text begin Subd. 4. new text end
new text begin Person. new text end
new text begin
"Person" means an individual or any
entity.
new text end
new text begin Subd. 5. new text end
new text begin Retail outlet. new text end
new text begin
"Retail outlet" means a location
in this state at which consumers may purchase paint.
new text end
new text begin Subd. 6. new text end
new text begin Retailer. new text end
new text begin
"Retailer" means a person who sells
paint at a retail outlet.
new text end
new text begin Subd. 7.new text end
new text begin Wholesaler.new text end
new text begin "Wholesaler" means any person who
sells or otherwise furnishes for resale purposes, from a stock
maintained inside or outside of the state, paint to one or more
retailers or consumers within the state. Wholesaler includes a
manufacturer of paint who sells paint directly to retailers or
consumers.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 10.
new text begin
[297J.02] PAINT TAX.
new text end
new text begin Subdivision 1. new text end
new text begin Imposition. new text end
new text begin
A tax is imposed on the sale
or transfer of paint by a wholesaler equal to five cents per
United States gallon. The tax is payable by the wholesaler in
the manner and at the times provided in chapter 289A. Liability
for the tax is incurred when the paint is shipped or delivered
to a retail outlet, to a retailer for sale at a retail outlet,
or to another person for resale or use in this state or when the
paint is received by the customer's authorized representative at
the wholesaler's place of business in this state.
new text end
new text begin Subd. 2. new text end
new text begin Use tax. new text end
new text begin
A person that receives paint for
resale or use in Minnesota, other than from a wholesaler that
paid the tax under subdivision 1 as evidenced by a paint tax
identification number appearing on the invoice or from a
retailer, is subject to a tax equal to five cents per United
States gallon. The tax is payable in the manner and at the
times provided in chapter 289A. Liability for the tax is
incurred when the person receives the paint.
new text end
new text begin Subd. 3. new text end
new text begin Computation. new text end
new text begin
In computing the tax under this
section, a proportional tax at a like rate on all fractional
parts of a gallon must be paid.
new text end
new text begin Subd. 4.new text end
new text begin Metric conversion.new text end
new text begin The commission may establish
a date and procedure for the conversion of the excise tax
computation and reporting from rates expressed in gallons to
rates expressed in metric volumes. The official conversion
factor is one liter equals 0.264172 United States gallons.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 11.
new text begin
[297J.03] DEPOSIT OF FUNDS.
new text end
new text begin
The commissioner shall deposit all tax, penalties, and
interest collected under this chapter in a lead risk assessment
and lead hazard reduction account in the general fund. Money in
the lead risk assessment and lead hazard reduction account must
be used to fund lead risk assessment and lead hazard reduction
activities that an assessing agency conducts under section
144.9504. The commissioner of health shall establish a method
of distributing funds from the lead risk assessment and lead
hazard reduction account throughout the state with priority on
allocating funds to areas where children and pregnant women are
at the greatest risk of developing elevated blood lead levels.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end
Sec. 12.
new text begin
[297J.04] TAX PERMIT.
new text end
new text begin Subdivision 1. new text end
new text begin Permit required. new text end
new text begin
Every wholesaler must
apply to the commissioner, on a form prescribed by the
commissioner, for a paint tax identification number and paint
tax permit. A permit is not assignable and is valid only for
the wholesaler in whose name it is issued.
new text end
new text begin Subd. 2.new text end
new text begin Inclusion on invoice.new text end
new text begin The wholesaler's paint
tax identification number must be included on every invoice for
paint sent to a Minnesota retailer or consumer.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day
following final enactment and applies to paint shipped after
September 30, 2005.
new text end