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HF 3660

as introduced - 89th Legislature (2015 - 2016) Posted on 03/29/2016 11:09am

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 03/29/2016

Current Version - as introduced

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A bill for an act
 relating to taxation; sales and use; exempting occasional sales of lodging from
the sales and use tax and lodging taxes; amending Minnesota Statutes 2014,
sections 297A.61, by adding a subdivision; 297A.67, by adding a subdivision;
469.190, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2014, section 297A.61, is amended by adding a
subdivision to read:


new text begin Subd. 58. new text end

new text begin Occasional sales of lodging. new text end

new text begin "Occasional sales of lodging" means the
rental or leasing of all or a portion of a dwelling unit for 14 or fewer days in a calendar
year, including any related services, where the income from the rental is excluded from
gross income for federal tax purposes under section 280A(g)(2) of the Internal Revenue
Code. For purposes of this subdivision "dwelling unit" has the meaning given under
section 280A(f) of the Internal Revenue Code.
 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, 2016.
 new text end

Sec. 2.

Minnesota Statutes 2014, section 297A.67, is amended by adding a subdivision
to read:


new text begin Subd. 34. new text end

new text begin Occasional sales of lodging. new text end

new text begin The provision of occasional sales of lodging
is exempt. The use or consumption of occasional sales of lodging is exempt.
 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, 2016.
 new text end

Sec. 3.

Minnesota Statutes 2014, section 469.190, is amended by adding a subdivision
to read:


new text begin Subd. 8. new text end

new text begin Exemption. new text end

new text begin Occasional sales of lodging, as defined in section 297A.61,
subdivision 58, are exempt from lodging taxes imposed under this section or any lodging
tax imposed under a special law, enacted either before, on, or after July 1, 2016.
 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, 2016.
 new text end