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SF 3862

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/10/2022 09:17am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10
1.11 1.12

A bill for an act
 relating to taxation; sales and use; reducing the general sales tax rate; amending
Minnesota Statutes 2020, section 297A.62, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2020, section 297A.62, subdivision 1, is amended to read:


Subdivision 1.

Generally.

Except as otherwise provided in subdivision 3 or in this
chapter, a sales tax of deleted text begin 6.5deleted text end new text begin 5.875new text end percent is imposed on the gross receipts from retail sales
as defined in section 297A.61, subdivision 4, made in this state or to a destination in this
state by a person who is required to have or voluntarily obtains a permit under section
297A.83, subdivision 1.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2022.
 new text end