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HF 2393

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 04/11/2005

Current Version - as introduced

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A bill for an act
relating to sales and use tax; allowing exempt
occasional sales at flea markets and similar selling
events; amending Minnesota Statutes 2004, section
297A.87, subdivisions 2, 3.

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

Section 1.

Minnesota Statutes 2004, section 297A.87,
subdivision 2, is amended to read:


Subd. 2.

Seller's permit or alternate statement.

(a) The
operator of an event under subdivision 1 shall obtain one of the
following from a person who wishes to do business as a seller at
the event:

(1) evidence that the person holds a valid seller's permit
under section 297A.84; deleted text begin or
deleted text end

(2) a written statement that the person is not offering for
sale any item that is taxable under this chapternew text begin ; or
new text end

new text begin (3) a written statement that this is the only selling event
that the person will be participating in for that calendar year,
that the person will be participating for three or fewer days,
and that the person will make less than $500 in total sales at
the event. The written statement shall include the person's
name, address, and telephone number
new text end .

(b) The operator shall require the evidence or statement as
a prerequisite to participating in the event as a seller.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for selling
events occurring after June 30, 2005.
new text end

Sec. 2.

Minnesota Statutes 2004, section 297A.87,
subdivision 3, is amended to read:


Subd. 3.

Occasional sale provisions deleted text begin not deleted text end applicable new text begin under
limited circumstances
new text end .

The isolated and occasional
sale deleted text begin provisions deleted text end new text begin provision new text end under section 297A.67, subdivision 23,
deleted text begin or deleted text end new text begin applies, provided that the seller only participates for three
or fewer days in one event per calendar year, makes $500 or less
in sales at the event, and provides the written statement
required in subdivision 2, paragraph (a), clause (3). The
isolated and occasional sales provision
new text end under section 297A.68,
subdivision 25, deleted text begin do deleted text end new text begin does new text end not apply to a seller at an event under
this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for selling
events occurring after June 30, 2005.
new text end