HF 315

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; reducing the general 
  1.3             rate; amending Minnesota Statutes 2000, section 
  1.4             297A.62, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2000, section 297A.62, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [GENERALLY.] Except as otherwise provided 
  1.9   in subdivision 2 or 3 or in this chapter, a sales tax of 6.5 
  1.10  five percent is imposed on the gross receipts from retail sales 
  1.11  as defined in section 297A.61, subdivision 4, made in this state 
  1.12  or to a destination in this state by a person who is required to 
  1.13  have or voluntarily obtains a permit under section 297A.83, 
  1.14  subdivision 1.  
  1.15     [EFFECTIVE DATE.] This section is effective for sales and 
  1.16  purchases made after June 30, 2001.