HF 1628

as introduced - 89th Legislature (2015 - 2016) Posted on 03/26/2015 04:00pm

A bill for an act
relating to taxation; sales and use; modifying exemptions for durable medical
equipment and supplies; providing for refunds; appropriating money; amending
Minnesota Statutes 2014, section 297A.67, subdivision 7a; Laws 2013, chapter
143, article 8, sections 22, as amended; 23, as amended.

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

Section 1.

Minnesota Statutes 2014, section 297A.67, subdivision 7a, is amended to
read:

Subd. 7a.

Accessories and supplies.

Accessories and supplies required for the
effective use of durable medical equipment for home use only or purchased in a transaction
covered by Medicare deleted text begin or deleted text end new text begin , new text end Medicaid, new text begin or other health insurance plan, new text end that are not already
exempt under subdivision 7, are exempt. Accessories and supplies for the effective use
of a prosthetic device, that are not already exempt under subdivision 7, are exempt.
For purposes of this subdivision "durable medical equipment," "prosthetic device,"
"Medicare," and "Medicaid" have the definitions given in subdivision 7 deleted text begin . deleted text end new text begin , and "other health
insurance plan" means a health plan defined in section 62A.011, subdivision 3, or 62V.02,
subdivision 4, or a qualified health plan defined in section 62A.011, subdivision 7.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after April 1, 2009. Any vendor who paid sales or use tax on accessories and
supplies purchased in a transaction covered by a health insurance plan defined in section
62A.011, subdivision 3, or 62V.02, subdivision 4, or a qualified health plan defined in
section 62A.011, subdivision 7, that are not already exempt under Minnesota Statutes,
section 297A.67, subdivision 7, and that were sold after April 1, 2009, and before July
1, 2015, may apply for a refund of the sales or use tax paid in the manner provided in
Minnesota Statutes, section 289A.50, subdivision 1, but only if the vendor did not collect
and remit sales tax on the accessories and supplies for which a refund is claimed. Interest
on the refund shall be paid at the rate in Minnesota Statutes, section 270C.405, from 90
days after the refund claim is filed with the commissioner of revenue. The amount to make
the refunds is annually appropriated to the commissioner of revenue from the general
fund. Notwithstanding limitations on claims for refunds under Minnesota Statutes, section
289A.40, claims may be filed with the commissioner until June 30, 2016.
new text end

Sec. 2.

Laws 2013, chapter 143, article 8, section 22, the effective date, as amended by
Laws 2014, chapter 308, article 3, section 30, is amended to read:

EFFECTIVE DATE.

Subdivision 7, paragraph (c), clause (2), is effective for sales
and purchases made after June 30, 2013. The provisions of subdivision 7, paragraph (b),
and paragraph (c), clause (8), are effective retroactively for sales and purchases made
after April 1, 2009. Any vendor who paid sales or use tax on items now exempt under
subdivision 7, paragraph (b), and paragraph (c), clause (8), that were sold after April 1,
2009, and before July 1, 2013, may apply for a refund of the sales or use tax paid in the
manner provided in Minnesota Statutes, section 289A.50, subdivision 1, but only if the
vendor did not collect and remit sales tax on the items for which a refund is claimed.
Interest on the refund shall be paid at the rate in Minnesota Statutes, section 270C.405,
from 90 days after the refund claim is filed with the commissioner of revenue. The amount
to make the refunds is annually appropriated to the commissioner of revenue from the
general fund. Notwithstanding limitations on claims for refunds under Minnesota Statutes,
section 289A.40, claims may be filed with the commissioner until June 30, deleted text begin 2015 deleted text end new text begin 2016 new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Laws 2013, chapter 143, article 8, section 23, the effective date, as amended by
Laws 2014, chapter 308, article 3, section 31, is amended to read:

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2013, except that the provision regarding accessories and supplies purchased
in a transaction covered by Medicare or Medicaid that are not already exempt under
Minnesota Statutes, section 297A.67, subdivision 7, and the provision defining "Medicare"
and "Medicaid" are effective retroactively for sales and purchases made after April 1,
2009. Any vendor who paid sales or use tax on accessories and supplies purchased in a
transaction covered by Medicare or Medicaid that are not already exempt under Minnesota
Statutes, section 297A.67, subdivision 7, and that were sold after April 1, 2009, and before
July 1, 2013, may apply for a refund of the sales or use tax paid in the manner provided in
Minnesota Statutes, section 289A.50, subdivision 1, but only if the vendor did not collect
and remit sales tax on the accessories and supplies for which a refund is claimed. Interest
on the refund shall be paid at the rate in Minnesota Statutes, section 270C.405, from 90
days after the refund claim is filed with the commissioner of revenue. The amount to make
the refunds is annually appropriated to the commissioner of revenue from the general
fund. Notwithstanding limitations on claims for refunds under Minnesota Statutes, section
289A.40, claims may be filed with the commissioner until June 30, deleted text begin 2015 deleted text end new text begin 2016 new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after April 1, 2009.
new text end