HF 3757

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing that sales of patent 
  1.3             drawings and documents for certain purposes are exempt 
  1.4             from sales and use tax; amending Minnesota Statutes 
  1.5             1998, section 297A.25, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.25, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 84.  [PATENT, TRADEMARK, AND COPYRIGHT DRAWINGS AND 
  1.10  DOCUMENTS.] The gross receipts from sales of, and use, storage, 
  1.11  distribution, or consumption of, drawings, diagrams, or other 
  1.12  documents or copies are exempt if they are:  (1) produced and 
  1.13  sold by patent drafters for use in patent, trademark, or 
  1.14  copyright applications to be filed with government agencies; or 
  1.15  (2) used in judicial or quasi-judicial proceedings, including 
  1.16  mediations and arbitrations. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     Section 1 is retroactively effective for sales, use, 
  1.19  storage, distribution, or consumption occurring on or after 
  1.20  January 1, 1993.