SF 360

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for application of the 
  1.3             sales tax to sales of prefabricated homes; amending 
  1.4             Minnesota Statutes 2000, section 297A.62, subdivision 
  1.5             3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.62, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [MANUFACTURED HOUSING AND; PARK TRAILERS; 
  1.10  PREFABRICATED HOMES.] (a) For retail sales of manufactured homes 
  1.11  as defined in section 327.31, subdivision 6, for residential 
  1.12  uses, the sales tax under subdivision 1 is imposed on 65 percent 
  1.13  of the dealer's cost of the manufactured home.  
  1.14     (b) For retail sales of new or used park trailers, as 
  1.15  defined in section 168.011, subdivision 8, paragraph (b), the 
  1.16  sales tax under subdivision 1 is imposed on 65 percent of the 
  1.17  sales price of the park trailer.  
  1.18     (c) For retail sales of prefabricated homes, the sales tax 
  1.19  under subdivision 1 is imposed on 65 percent of the 
  1.20  manufacturer's wholesale list price of the prefabricated home 
  1.21  for sales to dealers.  As used in this paragraph, a 
  1.22  "prefabricated home" is a prefabricated building subject to 
  1.23  Minnesota Rules, chapter 1360 or 1361, that is intended for use 
  1.24  as a single-family or multifamily dwelling. 
  1.25     [EFFECTIVE DATE.] This section is effective for sales made 
  2.1   after June 30, 2001.