HF 3725

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain printed 
  1.3             materials from the sales tax; amending Minnesota 
  1.4             Statutes 1996, section 297A.25, by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 73.  [PRINTED MATERIAL.] The gross receipts from the 
  1.10  retail sale of catalogs, promotional materials, and any other 
  1.11  printed matter, regardless of the printing process used to 
  1.12  create the printed matter, that is mailed, shipped, or otherwise 
  1.13  distributed by Minnesota vendor printers to their customers and 
  1.14  receipts from the sale of printing services performed in 
  1.15  publishing the printed matter are exempt. 
  1.16     Sec. 2.  [EFFECTIVE DATE.] 
  1.17     Section 1 is effective for sales and purchases occurring 
  1.18  after June 30, 1997.