HF 2067

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to sales and use tax; allowing exempt 
  1.3             occasional sales at flea markets and similar selling 
  1.4             events; amending Minnesota Statutes 2002, section 
  1.5             297A.87, subdivisions 2, 3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 297A.87, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  [SELLER'S PERMIT OR ALTERNATE STATEMENT.] (a) The 
  1.10  operator of an event under subdivision 1 shall obtain one of the 
  1.11  following from a person who wishes to do business as a seller at 
  1.12  the event: 
  1.13     (1) evidence that the person holds a valid seller's permit 
  1.14  under section 297A.84; or 
  1.15     (2) a written statement that the person is not offering for 
  1.16  sale any item that is taxable under this chapter; or 
  1.17     (3) a written statement that this is the only selling event 
  1.18  that the person will be participating in for that calendar year, 
  1.19  that the person will be participating for three or fewer days, 
  1.20  and that the person will make less than $500 in total sales at 
  1.21  the event.  The written statement shall include the person's 
  1.22  name, address, and telephone number. 
  1.23     (b) The operator shall require the evidence or statement as 
  1.24  a prerequisite to participating in the event as a seller. 
  1.25     [EFFECTIVE DATE.] This section is effective for selling 
  2.1   events occurring after June 30, 2004. 
  2.2      Sec. 2.  Minnesota Statutes 2002, section 297A.87, 
  2.3   subdivision 3, is amended to read: 
  2.4      Subd. 3.  [OCCASIONAL SALE PROVISIONS NOT APPLICABLE UNDER 
  2.5   LIMITED CIRCUMSTANCES.] The isolated and occasional 
  2.6   sale provisions provision under section 297A.67, subdivision 23, 
  2.7   or applies, provided that the seller only participates for three 
  2.8   or fewer days in one event per calendar year, makes $500 or less 
  2.9   in sales at the event, and provides the written statement 
  2.10  required in subdivision 2, paragraph (a), clause (3).  The 
  2.11  isolated and occasional sales provision under section 297A.68, 
  2.12  subdivision 25, do does not apply to a seller at an event under 
  2.13  this section. 
  2.14     [EFFECTIVE DATE.] This section is effective for selling 
  2.15  events occurring after June 30, 2004.