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SF 4286

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/27/2024 09:52am

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

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A bill for an act
 relating to taxation; sales and use; modifying certain definitions for purposes of
certain regional sales taxes; amending Minnesota Statutes 2023 Supplement,
sections 297A.9915, subdivision 1; 297A.9925, subdivisions 1, 2.

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

Section 1.

Minnesota Statutes 2023 Supplement, section 297A.9915, subdivision 1, is
amended to read:


Subdivision 1.

Definitions.

(a) For purposes of this section, the following terms have
the meanings given.

(b) "Metropolitan area" deleted text begin means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey,
Scott, and Washingtondeleted text end new text begin has the meaning given in section 473.121, subdivision 2new text end .

(c) "Metropolitan Council" or "council" means the Metropolitan Council established by
section 473.123.

(d) "Regional transportation sales tax" means the regional transportation sales and use
tax imposed under this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2024.
 new text end

Sec. 2.

Minnesota Statutes 2023 Supplement, section 297A.9925, subdivision 1, is amended
to read:


Subdivision 1.

Definitions.

(a) For purposes of this section, the following terms have
the meanings given.

(b) "Metropolitan Council" or "council" means the Metropolitan Council established by
section 473.123.

(c) "Metropolitan deleted text begin countydeleted text end new text begin areanew text end " has the meaning given in section 473.121, subdivision
deleted text begin 4deleted text end new text begin 2new text end .

(d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed
under this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2024.
 new text end

Sec. 3.

Minnesota Statutes 2023 Supplement, section 297A.9925, subdivision 2, is amended
to read:


Subd. 2.

Sales tax imposition; rate.

Notwithstanding section 473.123, subdivision 1,
the Metropolitan Council must impose a metropolitan region sales and use tax at a rate of
0.25 percent on retail sales made in the metropolitan deleted text begin countiesdeleted text end new text begin areanew text end or to a destination in the
metropolitan deleted text begin countiesdeleted text end new text begin areanew text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2024.
 new text end