SF 530

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for application of 
  1.3             sales tax to sales of prefabricated homes; amending 
  1.4             Minnesota Statutes 2002, 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 2002, section 297A.62, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [MANUFACTURED HOUSING AND PARK TRAILERS.] For 
  1.10  retail sales of manufactured homes as defined in section 327.31, 
  1.11  subdivision 6, for residential uses, the sales tax under 
  1.12  subdivision 1 is imposed on 65 percent of the dealer's cost of 
  1.13  the manufactured home.  For retail sales of new or used park 
  1.14  trailers, as defined in section 168.011, subdivision 8, 
  1.15  paragraph (b), the sales tax under subdivision 1 is imposed on 
  1.16  65 percent of the sales price of the park trailer.  For retail 
  1.17  sales of prefabricated homes subject to regulation under 
  1.18  Minnesota Rules, chapter 1360 or 1361, for residential use, the 
  1.19  sales tax under subdivision 1 is imposed on 65 percent of the 
  1.20  manufacturer's wholesale list price of the prefabricated home. 
  1.21     [EFFECTIVE DATE.] This section is effective for sales and 
  1.22  purchases occurring on or after July 1, 2003.