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SF 240

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

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11
1.12 1.13

A bill for an act
 relating to taxes; sales and use tax; reducing the rate; amending Minnesota
Statutes 2006, section 297A.62, subdivision 1.

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

Section 1.

Minnesota Statutes 2006, section 297A.62, subdivision 1, is amended to
read:


Subdivision 1.

Generally.

Except as otherwise provided in subdivision deleted text begin 2 ordeleted text end 3 or
in this chapter, a sales tax of deleted text begin 6.5deleted text end new text begin 6.0new text end percent is imposed on the gross receipts from retail
sales as defined in section 297A.61, subdivision 4, made in this state or to a destination
in this state by a person who is required to have or voluntarily obtains a permit under
section 297A.83, subdivision 1.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2007.
 new text end