Minnesota Legislature
SF 1695
as introduced - 89th Legislature (2015 - 2016) Posted on 03/13/2015 09:01am
Current Version - as introduced
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A bill for an act
relating to taxation; sales and use; modifying certain sales tax rates; amending
Minnesota Statutes 2014, sections 297A.62, subdivision 1; 297A.992,
subdivision 2.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 297A.62, subdivision 1, is amended to read:
Subdivision 1.
Generally.
Except as otherwise provided in subdivision 3 or in this
chapter, a sales tax of deleted text begin 6.5deleted text end new text begin 6.25new text end percent is imposed on the gross receipts from retail sales as
defined in section 297A.61, subdivision 4, made in this state or to a destination in this
state by a person who is required to have or voluntarily obtains a permit under section
297A.83, subdivision 1.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2015.
new text end
Sec. 2.
Minnesota Statutes 2014, section 297A.992, subdivision 2, is amended to read:
Subd. 2.
Authorization; rates.
(a) Notwithstanding section 297A.99, subdivisions
1, 2, and 3, or 477A.016, or any other law, the board of a county participating in a
joint powers agreement as specified in this section shall impose by resolution (1) a
transportation sales and use tax at a rate of deleted text begin one-quarterdeleted text end new text begin one-halfnew text end of one percent on retail
sales and uses taxable under this chapter, and (2) an excise tax of $20 per motor vehicle,
as defined in section 297B.01, subdivision 11, purchased or acquired from any person
engaged in the business of selling motor vehicles at retail, occurring within the jurisdiction
of the taxing authority. The taxes authorized are to fund transportation improvements as
specified in this section, including debt service on obligations issued to finance such
improvements pursuant to subdivision 7.
(b) The tax imposed under this section is not included in determining if the total tax
on lodging in the city of Minneapolis exceeds the maximum allowed tax under Laws 1986,
chapter 396, section 5, as amended by Laws 2001, First Special Session chapter 5, article
12, section 87, or in determining a tax that may be imposed under any other limitations.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2015, and applies in the
counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
new text end