270C.131 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.
History: 1Sp2005 c 1 art 4 s 75