as introduced - 91st Legislature (2019 - 2020) Posted on 02/11/2020 04:11pm
A bill for an act
relating to taxation; sales and use; clarifying the taxation of transfers of prewritten
computer software; amending Minnesota Statutes 2018, section 297A.61,
subdivision 56; repealing Minnesota Statutes 2018, section 297A.61, subdivision
17a.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 297A.61, subdivision 56, is amended to read:
"Transferred electronically" new text begin or
"delivered electronically" new text end means obtained by the purchaser by means other than tangible
storage media. For purposes of this subdivision, it is not necessary that a copy of the product
be physically transferred new text begin or delivered new text end to the purchaser. A product will be considered to have
been transferred new text begin or delivered new text end electronically to a purchaser if the purchaser has access to the
product.
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This section is effective for sales and purchases made after June
30, 2020.
new text end
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Minnesota Statutes 2018, section 297A.61, subdivision 17a,
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new text begin
is repealed.
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This section is effective for sales and purchases made after June
30, 2020.
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Repealed Minnesota Statutes: 20-6066
"Delivered electronically" means delivered to the purchaser by means other than tangible storage media.