Legislative Session number- 82

Bill Name: SF0817

Making clarifying and technical changes to certain sales and use tax provisions;
clarifying certain provisions providing for refund of erroneously collected
sales taxes to vendors and purchasers; clarifying certain definitions, modifying
the definition of common carrier and updating the definitions of internal
revenue code (IRC) and United States code; expanding the clothing sales tax
exemption exclusion for perfume, lotions, creams, dyes and other substances
applied to skin or hair to substances applied to nails; clarifying the
exemptions for occasional sales, materials consumed in industrial production,
advertising materials, personal property shipped or transported outside the
state, custom computer software, property used in a trade or business, materials
consumed in agricultural production, sales to or by nonprofit groups and
regionwide public safety radio communication system products and services;
clarifying the definitions of machinery and equipment for capital equipment
sales tax exemption purposes; including the sales tax exemption for building
materials for the Long Lake conservation center under certain refund application
provisions; including the sales and use tax credit under the multistate tax
compact in a certain provision providing for offset of sales taxes paid in other
states and clarifying the offset provision; modifying the service of notice
requirement for commissioner of revenue security auction sales; specifying
certain alphabetization, reference correction and renumbering instructions to
the revisor of statutes; repealing the sales tax exemptions for electricity used
for snowmaking and for materials, supplies and equipment used in the
construction of biomass electrical generating facilities (ra)