HF 809

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for exemption from 
  1.3             sales and use taxes on certain delivery or 
  1.4             distribution charges for direct mail; amending 
  1.5             Minnesota Statutes 2002, sections 297A.61, by adding a 
  1.6             subdivision; 297A.68, subdivision 36. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297A.61, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 35.  [DIRECT MAIL.] "Direct mail" means printed 
  1.11  material delivered or distributed by United States Mail or other 
  1.12  delivery service to a mass audience or to addressees on a 
  1.13  mailing list provided by the purchaser or at the direction of 
  1.14  the purchaser when the cost of the items is not billed directly 
  1.15  to the recipients.  "Direct mail" includes tangible personal 
  1.16  property supplied directly or indirectly by the purchaser to the 
  1.17  direct mail seller for inclusion in the package containing the 
  1.18  printed material.  "Direct mail" does not include multiple 
  1.19  identical items of printed material delivered to a single 
  1.20  address. 
  1.21     [EFFECTIVE DATE.] Section 1 is effective retroactively for 
  1.22  delivery or distribution charges on sales and purchases made 
  1.23  after December 31, 2001. 
  1.24     Sec. 2.  Minnesota Statutes 2002, section 297A.68, 
  1.25  subdivision 36, is amended to read: 
  1.26     Subd. 36.  [DELIVERY OR DISTRIBUTION CHARGES; PRINTED 
  2.1   MATERIALS DIRECT MAIL.] Charges for the delivery or distribution 
  2.2   of printed materials, including individual account 
  2.3   information, direct mail are exempt if (1) the charges are 
  2.4   separately stated, (2) the delivery or distribution is to a mass 
  2.5   audience or to a mailing list provided at the direction of the 
  2.6   customer, and (3) the cost of the materials is not billed 
  2.7   directly to the recipients on an invoice or similar billing 
  2.8   document given to the purchaser. 
  2.9      [EFFECTIVE DATE.] Section 2 is effective retroactively for 
  2.10  delivery or distribution charges on sales and purchases made 
  2.11  after December 31, 2001. 
  2.12     Sec. 3.  [REPEALER.] 
  2.13     Laws 2002, chapter 377, article 9, section 12, the 
  2.14  effective date, is repealed effective the day following final 
  2.15  enactment.