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HF 1458

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
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Bill Text Versions

Engrossments
Introduction Posted on 02/26/2007

Current Version - as introduced

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A bill for an act
 relating to taxation; providing for application of sales tax to sales of prefabricated
homes; amending Minnesota Statutes 2006, section 297A.62, subdivision 3.

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

Section 1.

Minnesota Statutes 2006, section 297A.62, subdivision 3, is amended to
read:


Subd. 3.

Manufactured housing deleted text begin anddeleted text end new text begin ;new text end park trailersnew text begin ; prefabricated homesnew text end .

new text begin (a)
new text end For retail sales of manufactured homes as defined in section 327.31, subdivision 6, for
residential uses, the sales tax under subdivision 1 is imposed on 65 percent of the dealer's
cost of the manufactured home.

new text begin (b)new text end For retail sales of new or used park trailers, as defined in section 168.011,
subdivision 8a, the sales tax under subdivision 1 is imposed on 65 percent of the sales
price of the park trailer.

new text begin (c) For retail sales of prefabricated homes, the sales tax under subdivision 1 is
imposed on 65 percent of the manufacturer's wholesale list price of the prefabricated home
for sales to dealers. As used in this paragraph, a "prefabricated home" is a prefabricated
building subject to Minnesota Rules, chapter 1360 or 1361, that is intended for use as a
single-family dwelling.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales made after June 30, 2007.
 new text end