SF 1690

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; local sales taxes; providing for 
  1.3             accurate determination of sales that occur within a 
  1.4             political subdivision; amending Minnesota Statutes 
  1.5             1998, section 297A.48, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297A.48, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 7a.  [DETERMINATION OF WHERE SALES OCCUR.] In 
  1.10  determining whether a sale occurs within a political 
  1.11  subdivision, the retailer may use the zip code of the 
  1.12  purchaser's delivery address only if that zip code area is 
  1.13  entirely contained within the political subdivision.  If the zip 
  1.14  code area contains more than one political subdivision, the 
  1.15  retailer must use the purchaser's actual delivery address to 
  1.16  determine the local sales tax that is imposed.  Notwithstanding 
  1.17  subdivision 10, this subdivision applies to all local sales 
  1.18  taxes without regard to the date of authorization. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective the day following final enactment.