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Office of the Revisor of Statutes

HF 1630

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf 
  1.1                          A bill for an act
  1.2             relating to taxes; sales and use; modifying the rate; 
  1.3             amending Minnesota Statutes 1996, section 297A.02, 
  1.4             subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1996, section 297A.02, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.9   in this chapter, there is imposed an excise tax of 6.5 6.0 
  1.10  percent of the gross receipts from sales at retail made by any 
  1.11  person in this state. 
  1.12     Sec. 2.  [EFFECTIVE DATE.] 
  1.13     Section 1 is effective for sales made after June 30, 1997.