HF 1790

as introduced - 88th Legislature (2013 - 2014) Posted on 04/19/2013 10:06am

A bill for an act
relating to taxation; sales and use; imposing a higher rate of tax on foreign-made
goods; amending Minnesota Statutes 2012, section 297A.62, subdivision 1, by
adding a subdivision.

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

Section 1.

Minnesota Statutes 2012, section 297A.62, subdivision 1, is amended to read:

Subdivision 1.

Generally.

Except as otherwise provided in subdivision 3 new text begin or 6, new text end or in
this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as
defined in section 297A.61, subdivision 4, made in this state or to a destination in this
state by a person who is required to have or voluntarily obtains a permit under section
297A.83, subdivision 1.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 297A.62, is amended by adding a subdivision
to read:

new text begin Subd. 6. new text end

new text begin Foreign-made goods. new text end

new text begin A sales tax of 13 percent is imposed on the
gross receipts from a retail sale, as defined in section 297A.61, subdivision 4, of
foreign-made goods. For the purposes of this subdivision, "foreign-made goods" means
tangible personal property as defined in section 297A.61, subdivision 10, produced
from agricultural, construction, manufacturing, assembly, or mining activities outside
the territorial limits of the 50 states of the United States, the Commonwealth of Puerto
Rico, and the District of Columbia.
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, 2013.
new text end