HF 4146

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to local sales taxes; prohibiting the imposition of new local sales taxes;
amending Minnesota Statutes 2006, section 297A.99, subdivision 1, as amended.

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

Section 1.

Minnesota Statutes 2006, section 297A.99, subdivision 1, as amended by
Laws 2008, chapter 152, article 4, section 1, is amended to read:

Subdivision 1.

Authorization; scope.

(a) A political subdivision of this state may
impose a general sales tax (1) under section 297A.992, (2) under section 297A.993,
(3) if permitted by special law new text begin enacted prior to March 15, 2008 new text end , or (4) if the political
subdivision enacted and imposed the tax before the effective date of section 477A.016 and
its predecessor provision.

(b) This section governs the imposition of a general sales tax by the political
subdivision. The provisions of this section preempt the provisions of any special law:

(1) enacted before June 2, 1997, or

(2) enacted on or after June 2, 1997, new text begin new text end that does not explicitly exempt the special law
provision from this section's rules by reference.

(c) This section does not apply to or preempt a sales tax on motor vehicles or a
special excise tax on motor vehicles.

new text begin (d) Until after December 31, 2011, a political subdivision may not advertise,
promote, expend funds, or hold a referendum to support imposing a local option sales tax
unless the tax was authorized by a special law enacted prior to March 15, 2008.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end