Minnesota Legislature
SF 265
as introduced - 91st Legislature (2019 - 2020) Posted on 02/28/2019 08:12am
Current Version - as introduced
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 2.1 2.2 2.3
2.4 2.5
A bill for an act
relating to taxation; sales and use; requiring the commissioner to publish applicable
rates by nine-digit zip code; amending Minnesota Statutes 2018, section 297A.99,
subdivision 10.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2018, section 297A.99, subdivision 10, is amended to read:
Subd. 10.
Use of zip code in determining location of sale.
new text begin (a) new text end The lowest combined
tax rate imposed in the zip code area applies if the area includes more than one tax rate in
any level of taxing jurisdictions. If a nine-digit zip code designation is not available for a
street address or if a seller is unable to determine the nine-digit zip code designation of a
purchaser after exercising due diligence to determine the designation, the seller may apply
the rate for the five-digit zip code area.
new text begin
(b) The commissioner shall publish and separately state all applicable tax rates in a
nine-digit zip code using software approved by the governing board. At least 30 days before
the effective date of a tax authorized under this section, the commissioner shall notify sellers
of all nine-digit zip codes that are affected by changes to taxes authorized in this section.
The notification must include and separately state the changes to the tax in any jurisdiction
to which a tax authorized under this section applies.
new text end
new text begin (c)new text end For the purposes of this subdivision, there is a rebuttable presumption that a seller
has exercised due diligence if the seller has attempted to determine the nine-digit zip code
designation by utilizing software approved by the governing board that makes this designation
from the street address and the five-digit zip code of the purchaser.
new text begin (d)new text end Notwithstanding subdivision 13, this subdivision applies to all local sales taxes
without regard to the date of authorization. This subdivision does not apply when the
purchased product is received by the purchaser at the business location of the seller.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
new text end