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Office of the Revisor of Statutes

290.0676 Explore Minnesota Tourism tax report.

Within 30 days of the end of each quarter, the Department of Revenue shall provide Explore Minnesota Tourism with a quarterly report of comparisons of quarterly sales taxes collected under the Standard Industrial Classification System, or equivalent codes in the North America Industry Classification System, in the following areas:

(1) SIC 70, lodging;

(2) SIC 79, amusement and recreation; and

(3) SIC 58, eating and drinking.

HIST: 1Sp2005 c 1 art 4 s 75

Official Publication of the State of Minnesota
Revisor of Statutes