HF 2673

as introduced - 88th Legislature (2013 - 2014) Posted on 03/03/2014 03:12pm

A bill for an act
relating to taxation; sales and use; providing an exemption for certain digital
audio works and digital audiovisual works; amending Minnesota Statutes 2012,
section 297A.67, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2012, section 297A.67, is amended by adding a
subdivision to read:

new text begin Subd. 33. new text end

new text begin Presentations accessed as digital audio and audiovisual works. new text end

new text begin The
charge for a live or prerecorded presentation, such as a lecture, seminar, workshop, or
course, where participants access the presentation as a digital audio work or digital
audiovisual work, is exempt if:
new text end

new text begin (1) participants are connected to other participants via the Internet
or telecommunications equipment, or other device that transfers the presentation
electronically that allows audience members and the presenter or instructor to give, receive,
and discuss information with each other in real time. For a prerecorded presentation,
audience members and the presenter or instructor are able to give, receive, and discuss
information with each other either during or at the end of the prerecorded presentation; and
new text end

new text begin (2) for presentations where participants have the option of attending in person,
for example, sitting in a conference room with the instructor and other participants, the
admission to the presentation is not subject to tax under this chapter.
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, 2014.
new text end