2000 Minnesota Statutes

     297A.47 Reporting of sales tax on Minnesota governments. 

    The commissioner shall estimate the amount of revenues 
 derived from imposing the tax under this chapter and chapter 
 297B on state agencies and political subdivisions for each 
 fiscal year and shall report this amount to the commissioner of 
 finance before the time for filing reports for the fiscal year 
 with the United States Department of Commerce.  The commissioner 
 of finance in reporting the sales tax and sales tax on motor 
 vehicles collections to the United States Department of Commerce 
 shall exclude this amount from the sales and motor vehicle 
 collections.  Sales tax and sales tax on motor vehicles revenues 
 received from political subdivisions must be reported as 
 intergovernmental grants or similar intergovernmental revenue.  
 The amount of the sales tax and sales tax on motor vehicles paid 
 by state agencies must be reported as reduced state expenditures.

    HIST: 1992 c 511 art 8 s 25; 1994 c 587 art 2 s 21 

*   NOTE:  This section is repealed by Laws 2000, chapter 418, 
*article 1, section 45, effective July 1, 2001.  Laws 2000, 
*chapter 418, article 1, section 46.