Minnesota Legislature
SF 1442
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
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A bill for an act
relating to taxation; imposing an excise tax on incandescent light bulbs;
amending Minnesota Statutes 2006, sections 270C.56, subdivision 1; 289A.01;
289A.02, subdivision 5; 289A.12, by adding a subdivision; 289A.18, by
adding a subdivision; 289A.19, by adding a subdivision; 289A.20, by adding a
subdivision; 289A.56, subdivision 3; proposing coding for new law as Minnesota
Statutes, chapter 297J.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, section 270C.56, subdivision 1, is amended to read:
Subdivision 1.
Liability imposed.
A person who, either singly or jointly with
others, has the control of, supervision of, or responsibility for filing returns or reports,
paying taxes, or collecting or withholding and remitting taxes and who fails to do so, or a
person who is liable under any other law, is liable for the payment of taxes, penalties, and
interest arising under chapters 295, 296A, 297A, 297F, and 297G, and 297J, or sections
290.92 and 297E.02.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 2.
Minnesota Statutes 2006, section 289A.01, is amended to read:
289A.01 APPLICATION OF CHAPTER.
This chapter applies to laws administered by the commissioner under chapters 290,
290A, 291, and 297A, and 297J, and sections 298.01 and 298.015.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 3.
Minnesota Statutes 2006, section 289A.02, subdivision 5, is amended to read:
Subd. 5.
Other words.
Unless specifically defined in this chapter, or unless the
context clearly indicates otherwise, the words used in this chapter have the same meanings
as they are defined in chapters 290, 290A, 291, and 297A, and 297J.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 4.
Minnesota Statutes 2006, section 289A.12, is amended by adding a subdivision
to read:
Subd. 4a.
Incandescent light bulb returns.
(a) For taxes imposed under chapter
297J, a return for the preceding taxable period must be filed with the commissioner in the
form the commissioner prescribes. The return must be verified by a written declaration
that it is made under the criminal penalties for making a false return, and must contain a
confession of judgment for the amount of the tax shown due, to the extent not timely paid.
(b) An incandescent light bulb wholesaler and any person who receives incandescent
light bulbs from someone other than a wholesaler or retailer must file a return. The return
must be signed by the person filing it or by the person's agent duly authorized in writing.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 5.
Minnesota Statutes 2006, section 289A.18, is amended by adding a subdivision
to read:
Subd. 6.
Incandescent light bulb tax returns.
A return under section 289A.12,
subdivision 4a, is due on or before the 20th day of the month following the month in
which the tax liability is incurred.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 6.
Minnesota Statutes 2006, section 289A.19, is amended by adding a subdivision
to read:
Subd. 7.
Incandescent light bulb tax returns.
The commissioner may extend the
time for filing an incandescent light bulb tax return by up to 60 days for good cause.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 7.
Minnesota Statutes 2006, section 289A.20, is amended by adding a subdivision
to read:
Subd. 6.
Incandescent light bulb tax.
Incandescent light bulb taxes are due on
or before the 20th day of the month following the month in which the tax liability is
to be incurred.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 8.
Minnesota Statutes 2006, section 289A.56, subdivision 3, is amended to read:
Subd. 3.
Withholding tax, entertainer withholding tax, withholding from
payments to out-of-state contractors, estate tax, incandescent light bulb tax, and
sales tax overpayments.
When a refund is due for overpayments of withholding tax,
entertainer withholding tax, incandescent light bulb tax, or withholding from payments
to out-of-state contractors, interest is computed from the date of payment to the date the
refund is paid or credited. For purposes of this subdivision, the date of payment is the later
of the date the tax was finally due or was paid.
For the purposes of computing interest on estate tax refunds, interest is paid from
the later of the date of overpayment, the date the estate tax return is due, or the date the
original estate tax return is filed to the date the refund is paid.
For purposes of computing interest on sales and use tax refunds, interest is paid from
the date of payment to the date the refund is paid or credited, if the refund claim includes a
detailed schedule reflecting the tax periods covered in the claim. If the refund claim
submitted does not include a detailed schedule reflecting the tax periods covered in the
claim, interest is computed from the date the claim was filed.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 9.
[297J.01] DEFINITIONS.
Subdivision 1.
Scope.
For purposes of this chapter, the following terms have the
meanings given, unless the context clearly requires otherwise.
Subd. 2.
Commissioner.
"Commissioner" means the commissioner of revenue.
Subd. 3.
Incandescent light bulb.
"Incandescent light bulb" means an electric light
in which a filament is heated to incandescence by an electric current.
Subd. 4.
Person.
"Person" means an individual or any entity.
Subd. 5.
Retail outlet.
"Retail outlet" means a location in this state at which
consumers may purchase incandescent light bulbs.
Subd. 6.
Retailer.
"Retailer" means a person who sells incandescent light bulbs at
a retail outlet.
Subd. 7.
Wholesaler.
"Wholesaler" means any person who sells or otherwise
furnishes for resale purposes, from a stock maintained inside or outside of the state,
incandescent light bulbs to one or more retailers or consumers within the state. Wholesaler
includes a manufacturer of incandescent light bulbs who sells incandescent light bulbs
directly to retailers or consumers.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 10.
[297J.02] INCANDESCENT LIGHT BULB TAX.
Subdivision 1.
Imposition.
A tax is imposed on the sale or transfer of incandescent
light bulbs by a wholesaler equal to 25 cents per light bulb. The tax is payable by the
wholesaler in the manner and at the times provided in chapter 289A. Liability for the tax
is incurred when the incandescent light bulb is shipped or delivered to a retail outlet, a
retailer for sale at a retail outlet, or another person for resale or use in this state or when
the incandescent light bulb is received by the customer's authorized representative at the
wholesaler's place of business in this state.
Subd. 2.
Use tax.
A person that receives an incandescent light bulb for resale or
use in Minnesota, other than from a wholesaler that paid the tax under subdivision 1
as evidenced by an incandescent light bulb tax identification number appearing on the
invoice or from a retailer, is subject to a tax equal to 25 cents per light bulb. The tax is
payable in the manner and at the times provided in chapter 289A. Liability for the tax is
incurred when the person receives the incandescent light bulb.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.
Sec. 11.
[297J.03] TAX PERMIT.
Subdivision 1.
Permit required.
Every wholesaler must apply to the commissioner,
on a form prescribed by the commissioner, for an incandescent light bulb tax identification
number and incandescent light bulb tax permit. A permit is not assignable and is valid
only for the wholesaler in whose name it is issued.
Subd. 2.
Inclusion on invoice.
The wholesaler's incandescent light bulb tax
identification number must be included on every invoice for incandescent light bulbs
sent to a Minnesota retailer or consumer.
EFFECTIVE DATE.
This section is effective the day following final enactment
and applies to incandescent light bulbs shipped after September 30, 2007.