HF 4971
Introduction - 94th Legislature (2025 - 2026)
Posted on 04/16/2026 02:12 p.m.
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A bill for an act
relating to taxation; individual income and gross receipts; providing for a tax return
checkoff; imposing a tax on certain lodging and pay television services; making
other conforming changes; proposing coding for new law in Minnesota Statutes,
chapter 295.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[295.90] LODGING AND PAY TELEVISION SERVICES GROSS
RECEIPTS TAX.
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new text begin Subdivision 1. new text end
new text begin Definitions. new text end
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(a) For purposes of this section, the following terms have
the meanings given.
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(b) "Commissioner" means the commissioner of revenue.
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(c) "Gross receipts" means the total amount received in money or by barter or exchange
for the following sales at retail as measured by the sales price:
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(1) lodging services; and
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(2) pay television services.
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Gross receipts does not include any taxes imposed directly on the customer that are separately
stated on the invoice, bill of sale, or similar document given to the purchaser. Gross receipts
do not include discounts, including cash, terms, or coupons, that are not reimbursed by a
third party and that are allowed by the seller and taken by a purchaser on a sale.
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(d) "Lodging services" has the meaning given in section 297A.61, subdivision 3,
paragraph (g), clause (2).
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(e) "Lodging facility" means a facility in Minnesota that furnishes lodging services.
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(f) "Pay television service" has the meaning given in section 297A.61, subdivision 25.
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(g) "Retail sale" has the meaning given in section 297A.61, subdivision 4.
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(h) "Sales price" has the meaning given in section 297A.61, subdivision 7, paragraph
(b), clause (3).
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new text begin Subd. 2. new text end
new text begin Gross receipts tax imposed; lodging services. new text end
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(a) A tax is imposed on any
lodging facility that sells lodging services to customers in Minnesota.
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(b) The tax imposed under this subdivision equals ... percent on the gross receipts from
retail sales in Minnesota of lodging services.
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(c) A lodging facility may, but is not required to, collect the tax imposed by this
subdivision from the purchaser as long as the tax is separately stated on the receipt, invoice,
bill of sale, or similar document given to the purchaser.
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(d) If the service subject to the tax imposed under this subdivision is included in a bundled
transaction, the entire sales price of the bundled transaction is subject to the tax imposed
under this subdivision.
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(e) The tax imposed under this subdivision is in addition to any other tax imposed on
the sale or use of lodging services.
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new text begin Subd. 3. new text end
new text begin Gross receipts tax imposed; pay television services. new text end
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(a) A tax is imposed on
any lodging facility that sells pay television services to customers if pay television services
are not included in the sales price of lodging services.
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(b) The tax imposed under this subdivision equals ... percent of gross receipts from retail
sales of pay television services.
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(c) A lodging facility may, but is not required to, collect the tax imposed by this
subdivision from the purchaser as long as the tax is separately stated on the receipt, invoice,
bill of sale, or similar document given to the purchaser.
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(d) If the service subject to the tax imposed under this subdivision is included in a bundled
transaction, the entire sales price of the bundled transaction is subject to the tax imposed
under this subdivision.
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new text begin Subd. 4. new text end
new text begin Taxes paid to another state or any subdivision thereof; credit. new text end
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A lodging
facility that has paid taxes to another state or any subdivision of that state measured by gross
receipts and is subject to tax under this section on the same gross receipts is entitled to a
credit for the tax legally due and paid to another state or any subdivision of that state to the
extent of the lesser of (1) the tax actually paid to the other state or any subdivision of that
state, or (2) the amount of tax imposed by Minnesota on the gross receipts subject to tax in
the other taxing state or any subdivision thereof.
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new text begin Subd. 5. new text end
new text begin Administration. new text end
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Unless specifically provided otherwise, the audit, assessment,
refund, penalty, interest, enforcement, collection remedies, appeal, and administrative
provisions of chapters 270C and 289A that are applicable to taxes imposed under chapter
297A apply to the tax imposed under this section.
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new text begin Subd. 6. new text end
new text begin Returns; payment of tax. new text end
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(a) A lodging facility must report the tax on a return
prescribed by the commissioner and must remit the tax in a form and manner prescribed by
the commissioner. The return and the tax must be filed and paid using the filing cycle and
due dates provided for taxes imposed under section 289A.20, subdivision 4, and chapter
297A.
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(b) Interest must be paid on an overpayment refunded or credited to the taxpayer from
the date of payment of the tax until the date the refund is paid or credited. For purposes of
this subdivision, the date of payment is the due date of the return or the date of actual
payment of the tax, whichever is later.
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new text begin Subd. 7. new text end
new text begin Deposit of revenues. new text end
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The commissioner must deposit the revenues, including
penalties and interest, derived from the tax imposed by this section to the Minnesota victims
of crime account.
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new text begin Subd. 8. new text end
new text begin Personal debt. new text end
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The tax imposed by this section, and interest and penalties
imposed with respect to the tax, are a personal debt of the person required to file a return
from the time that the liability for the tax arises, irrespective of when the time for payment
of the liability occurs. In the case of a fiduciary, the debt is that fiduciary's debt only in that
person's official or fiduciary capacity. If a fiduciary voluntarily distributes assets without
reserving sufficient assets to pay the tax, interest, and penalties, the fiduciary is personally
liable for any deficiency.
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new text begin EFFECTIVE DATE. new text end
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This section is effective for gross receipts received after June 30,
2026.
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