as introduced - 86th Legislature (2009 - 2010) Posted on 02/24/2010 12:21pm
A bill for an act
relating to taxation; imposing sales tax on motor vehicle repair parts and supplies;
amending Minnesota Statutes 2008, section 297A.68, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2008, section 297A.68, is amended by adding a
subdivision to read:
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Notwithstanding any other
law to the contrary, parts and supplies, including paint, that are purchased and used or
consumed by a motor vehicle repair or body shop business in rendering repair services
on motor vehicles are exempt. Motor vehicle repair paint and supplies are subject to
taxation under this chapter as a retail sale, including when the amounts charged for motor
vehicle repair paint and supplies are determined by a formula generally accepted in the
motor vehicle repair industry.
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This section is effective for sales and purchases made after
June 30, 2010.
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