as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; sales tax; providing for refund 1.3 of tax paid by Canadians; proposing coding for new law 1.4 in Minnesota Statutes, chapter 297A. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. [297A.245] [REFUNDS FOR CANADIANS.] 1.7 The tax imposed under this chapter on gross receipts from 1.8 sales made to a person who is a resident of Canada must be 1.9 refunded if: 1.10 (1) the Canadian resident was in Minnesota for the express 1.11 purpose of making a purchase and not as a tourist; 1.12 (2) the goods will be removed from Minnesota within 30 days 1.13 of purchase and will be used permanently outside Minnesota; 1.14 (3) the Canadian resident applies in writing to the 1.15 commissioner on a form prescribed by the commissioner reciting 1.16 sufficient facts establishing the exempt status of the sale; 1.17 (4) the qualifying sale is one in which the total gross 1.18 receipts from each individual transaction, which may involve one 1.19 or more items, equals $25 or more; and 1.20 (5) the refund is $15 or more. Qualifying sales may be 1.21 accumulated for periods not in excess of one calendar year in 1.22 order to reach the $15 limit. 1.23 Sec. 2. [EFFECTIVE DATE.] 1.24 Section 1 is effective for sales made on or after August 1, 1.25 1997.