HF 526

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:38am

A bill for an act
relating to taxation; sales and use; modifying filing requirements; amending
Minnesota Statutes 2008, sections 289A.11, subdivision 1; 289A.20, subdivision
4.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 289A.11, subdivision 1, is amended to read:

Subdivision 1.

Return required.

new text begin (a) new text end Except as provided in section 289A.18,
subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for
which a return is due, a return for the preceding reporting period must be filed with the
commissioner in the form and manner the commissioner prescribes. A person making
sales at retail at two or more places of business may file a consolidated return subject to
rules prescribed by the commissioner. In computing the dollar amount of items on the
return, the amounts are rounded off to the nearest whole dollar, disregarding amounts less
than 50 cents and increasing amounts of 50 cents to 99 cents to the next highest dollar.

new text begin (b) new text end Notwithstanding this subdivision, a person who is not required to hold a sales tax
permit under chapter 297A and who makes annual purchases, for use in a trade or business,
of less than $18,500, or a person who is not required to hold a sales tax permit and who
makes purchases for personal use, that are subject to the use tax imposed by section
297A.63, may file an annual use tax return on a form prescribed by the commissioner. If a
person who qualifies for an annual use tax reporting period is required to obtain a sales tax
permit or makes use tax purchases, for use in a trade or business, in excess of $18,500
during the calendar year, the reporting period must be considered ended at the end of the
month in which the permit is applied for or the purchase in excess of $18,500 is made and
a return must be filed for the preceding reporting period.

new text begin (c) Notwithstanding paragraph (a), a person prohibited by the person's religious
beliefs from using electronics shall be allowed to file by mail, without any additional fees.
The filer must notify the commissioner of revenue of the intent to file by mail on a form
prescribed by the commissioner. A return filed under this paragraph must be postmarked
no later than the day the return is due in order to be considered filed on a timely basis.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for returns filed after June 30, 2009.
new text end

Sec. 2.

Minnesota Statutes 2008, section 289A.20, subdivision 4, is amended to read:

Subd. 4.

Sales and use tax.

(a) The taxes imposed by chapter 297A are due and
payable to the commissioner monthly on or before the 20th day of the month following the
month in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph
(f) or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.

(b) A vendor having a liability of $120,000 or more during a fiscal year ending June
30 must remit the June liability for the next year in the following manner:

(1) Two business days before June 30 of the year, the vendor must remit 90 percent
of the estimated June liability to the commissioner.

(2) On or before August 20 of the year, the vendor must pay any additional amount
of tax not remitted in June.

(c) A vendor having a liability of:

(1) $20,000 or more in the fiscal year ending June 30, 2005; or

(2) $10,000 or more in the fiscal year ending June 30, 2006, and fiscal years
thereafter,

must remit all liabilities on returns due for periods beginning in the subsequent calendar
year by electronic means on or before the 20th day of the month following the month in
which the taxable event occurred, or on or before the 20th day of the month following the
month in which the sale is reported under section 289A.18, subdivision 4, except for 90
percent of the estimated June liability, which is due two business days before June 30. The
remaining amount of the June liability is due on August 20.

new text begin Notwithstanding paragraph (b), a person prohibited by the person's religious beliefs
from paying electronically shall be allowed to remit the payment by mail. The filer must
notify the commissioner of revenue of the intent to pay by mail before doing so on a
form prescribed by the commissioner. No extra fee may be charged to a person making
payment by mail under this paragraph. The payment must be postmarked at least two
business days before the due date for making the payment in order to be considered paid
on a timely basis.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for payments remitted after June
30, 2009.
new text end