HF 1478

as introduced - 89th Legislature (2015 - 2016) Posted on 03/25/2015 12:29pm

A bill for an act
relating to taxation; sales and use; modifying the base of the metropolitan area
sales tax; amending Minnesota Statutes 2014, section 297A.992, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.992, is amended by adding a
subdivision to read:

new text begin Subd. 2a. new text end

new text begin Tax base. new text end

new text begin Notwithstanding section 297A.99, subdivision 4, or any
requirements under the multistate agreement entered into under section 297A.995, the
tax under this section applies to all sales subject to the state sales tax under this chapter
that occur in the metropolitan transit area, except for sales and purchases of electricity
and natural gas.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2015.
new text end