SF 1433

as introduced - 88th Legislature (2013 - 2014) Posted on 03/19/2013 09:14am

A bill for an act
relating to taxation; sales and use; providing for a multiple points of use certificate;
amending Minnesota Statutes 2012, section 297A.668, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2012, section 297A.668, is amended by adding a
subdivision to read:

new text begin Subd. 6a. new text end

new text begin Multiple points of use. new text end

new text begin (a) Notwithstanding the provisions of
subdivisions 2 and 3, a business purchaser that is not a holder of a direct pay permit that
purchases electronically delivered goods or services that will be concurrently available for
use in more than one taxing jurisdiction may deliver to the seller in conjunction with its
purchase a multiple points of use certificate disclosing this fact.
new text end

new text begin (b) Upon receipt of the multiple points of use certificate, the seller is relieved of the
obligation to collect, pay, or remit the applicable tax and the purchaser is obligated to
collect, pay, or remit the applicable tax on a direct pay basis.
new text end

new text begin (c) The purchaser delivering the multiple points of use certificate has sole discretion
to use any reasonable but consistent and uniform method of apportionment that is supported
by the purchaser's business records as they exist at the time of the consummation of the sale.
new text end

new text begin (d) The multiple points of use certificate remains in effect for all future sales by the
seller to the purchaser until it is revoked by the purchaser in writing.
new text end

new text begin (e) A holder of a direct pay permit is not required to deliver a multiple points of use
certificate to the seller. A direct pay permit holder shall follow the provisions of paragraph
(c) in apportioning the tax due on electronically delivered goods or services that will be
concurrently available for use in more than one taxing jurisdiction.
new text end

new text begin (f) A seller is relieved of liability if:
new text end

new text begin (1) the seller obtains a fully completed multiple points of use certificate or all the
relevant information required by section 297A.72, subdivision 2, at the time of the sale or
within 90 days after the date of the sale; or
new text end

new text begin (2) within 120 days after a request for substantiation by the commissioner, the
seller either:
new text end

new text begin (i) obtains in good faith a fully completed multiple points of use certificate or all the
relevant information required by section 297A.72, subdivision 2, from the purchaser; or
new text end

new text begin (ii) proves by other means that the transaction was not subject to tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end