SF 2914

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain delivery or 
  1.3             distribution charges for printed materials from the 
  1.4             sales and use tax; amending Minnesota Statutes 2000, 
  1.5             section 297A.68, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.68, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 37.  [DELIVERY OR DISTRIBUTION CHARGES; PRINTED 
  1.10  MATERIALS.] Charges for the delivery or distribution of printed 
  1.11  materials, including individual account information, are exempt 
  1.12  if (1) the charges are separately stated, (2) the delivery or 
  1.13  distribution is to a mass audience or to a mailing list provided 
  1.14  by a customer, and (3) the cost of the materials is not billed 
  1.15  directly to the recipients. 
  1.16     [EFFECTIVE DATE.] This section is effective retroactive to 
  1.17  delivery charges on sales and purchases made after December 31, 
  1.18  2001.