as introduced - 89th Legislature (2015 - 2016) Posted on 03/31/2016 09:15am
A bill for an act
relating to taxation; sales and use; reinstating the sales tax exemption for certain
local government entities; appropriating money; repealing Laws 2015, First
Special Session chapter 3, article 6, section 7.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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(a) Any purchaser or vendor that paid sales tax on items under the stricken provisions
of clauses (1) to (3) of Minnesota Statutes, section 297A.70, subdivision 2, paragraph
(d), as enacted in Laws 2015, chapter 3, article 6, section 7, must apply directly to the
commissioner of revenue for a refund under this section. This provision applies only to
sales and purchases made after December 31, 2015. The application must be made on a
form prescribed by the commissioner of revenue and the purchaser or vendor may make
only one application for the entire period.
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(b) Vendors and purchasers may apply for refunds of sales tax paid, collected,
or remitted under the repealed provisions in section 2 in the manner provided under
Minnesota Statutes, section 289A.50, subdivisions 2 and 2a. If a purchaser does not meet
the requirements of Minnesota Statutes, section 289A.50, subdivision 2a, they may apply
for the refund on a form prescribed by the commissioner of revenue.
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(c) Interest on the refund shall be paid at the rate in Minnesota Statutes, section
270C.405, from 90 days after the refund claim is filed with the commissioner of revenue.
The amount to make the refunds is annually appropriated to the commissioner of revenue.
The limitations on claims for refund provisions of Minnesota Statutes, section 289A.40,
apply to refunds under this section.
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This section is effective the day following final enactment.
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Laws 2015, First Special Session chapter 3, article 6, section 7,
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is repealed.
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This section is effective retroactively for sales and purchases
made after December 31, 2015. Refunds of taxes paid on purchases exempt under
the stricken provisions of clauses (1) to (3) of Minnesota Statutes, section 297A.70,
subdivision 2, paragraph (d), as enacted in Laws 2015, chapter 3, article 6, section 7,
may be applied for as provided in section 1.
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