2017 Minnesota Statutes

297A.62 SALES Next Previous TAX Next IMPOSED; RATES.

Subdivision 1.Generally.

Except as otherwise provided in subdivision 3 or in this chapter, a Previous sales Next Previous tax Next of 6.5 percent is imposed on the gross receipts from retail Previous sales Next 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.

Subd. 1a.Constitutionally required Previous sales Next Previous tax Next increase.

Except as otherwise provided in subdivision 3 or in this chapter, an additional Previous sales Next Previous tax Next of 0.375 percent, as required under the Minnesota Constitution, article XI, section 15, is imposed on the gross receipts from retail Previous sales Next 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. This additional Previous tax Next expires July 1, 2034.

Subd. 2.

[Repealed, 1Sp2001 c 5 art 12 s 95; 2002 c 377 art 3 s 24; 1Sp2003 c 21 art 8 s 15; 1Sp2005 c 3 art 5 s 33]

Subd. 3.Manufactured housing and park trailers; modular housing.

(a) For retail Previous sales Next of manufactured homes as defined in section 327.31, subdivision 6, for residential uses, the Previous sales Next Previous tax Next under subdivisions 1 and 1a is imposed on 65 percent of the dealer's cost of the manufactured home. For retail Previous sales Next of new or used park trailers, as defined in section 168.002, subdivision 23, the Previous sales Next Previous tax Next under subdivisions 1 and 1a is imposed on 65 percent of the Previous sales Next price of the park trailer.

(b) For retail Previous sales Next of a modular home as defined in section 297A.668, subdivision 8, paragraph (b), for residential uses, the Previous sales Next Previous tax Next under subdivisions 1 and 1a is imposed on 65 percent of the modular home manufacturer's Previous sales Next price of the modular home.

Subd. 4.Combined rates.

In this chapter, wherever there is a reference to the rate under subdivision 1, or to a combined rate under subdivisions 1 and 1a, the rate to be applied is the combined rate under subdivisions 1 and 1a until the additional Previous tax Next imposed by subdivision 1a expires. This subdivision does not apply to section 297A.65.

Subd. 5.Transitional period for services.

When there is a change in the rate of Previous tax imposed by this section, the following transitional period shall apply to the retail sale of services covering a billing period starting before and ending after the statutory effective date of the rate change:

(1) for a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

(2) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

History:

2000 c 418 art 1 s 5; 2007 c 13 art 3 s 18; 2009 c 88 art 4 s 4; 2010 c 389 art 4 s 2; 2011 c 112 art 4 s 2; 2016 c 189 art 14 s 2