as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 01/16/2007 |
A bill for an act
relating to taxes; sales and use tax; reducing the rate; amending Minnesota
Statutes 2006, section 297A.62, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2006, section 297A.62, subdivision 1, is amended to
read:
Except as otherwise provided in subdivision deleted text begin 2 ordeleted text end 3 or
in this chapter, a sales tax of deleted text begin 6.5deleted text end new text begin 6.0new text end percent is imposed on the gross receipts from retail
sales as defined in section 297A.61, subdivision 4, made in this state or to a destination
in this state by a person who is required to have or voluntarily obtains a permit under
section 297A.83, subdivision 1.
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end