SF 2398

as introduced - 87th Legislature (2011 - 2012) Posted on 03/13/2012 11:09am

A bill for an act
relating to taxation; sales; providing refunds for certain purchases by Canadian
residents; amending Minnesota Statutes 2010, section 289A.50, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2010, section 289A.50, is amended by adding a
subdivision to read:

new text begin Subd. 2d. new text end

new text begin Refunds for Canadian purchases. new text end

new text begin (a) The commissioner shall issue
a refund of sales tax paid by Canadian residents or Canadian businesses on purchases
made in Minnesota if:
new text end

new text begin (1) the Canadian purchaser was in Minnesota expressly to make the purchase, and
not for recreational or tourism purposes;
new text end

new text begin (2) the items purchased were removed from Minnesota within 30 days of purchase
for permanent use outside Minnesota;
new text end

new text begin (3) gross receipts from each individual sales transaction, which may include one or
more items, equal $25 or more; and
new text end

new text begin (4) the amount of the refund, based on qualifying sales made within one calendar
year of the first qualifying purchase, is $15 or more.
new text end

new text begin (b) Claims for refunds authorized under this subdivision shall be made in the form
and manner prescribed by the commissioner and shall include a description of the
purchase, the seller's name, the amount paid, the date of purchase, and the original sales
receipt. Individuals living in the same household may make a joint refund request.
new text end

new text begin (c) This subdivision does not apply to sales tax paid on taxable services as defined in
section 297A.61, subdivision 3, paragraph (g).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after December 31, 2010.
new text end