Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
- Search Minnesota Statutes
- About Minnesota Statutes
- 2006 Statutes New, Amended or Repealed
- 2006 Table of Chapters
- 2006 Statutes Topics (Index)
Chapter 297A
Section 297A.991
Topics
Recent History
This is an historical version of this statute chapter. Also view the most recent published version.
297A.991 REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS.
Subdivision 1. Commissioner of revenue to report. For each fiscal year, 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. The commissioner 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.
Subd. 2. Commissioner of finance to report. In reporting the sales tax and sales tax on
motor vehicles collections to the United States Department of Commerce, the commissioner of
finance shall exclude the estimated 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.
History: 2000 c 418 art 1 s 43
Subdivision 1. Commissioner of revenue to report. For each fiscal year, 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. The commissioner 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.
Subd. 2. Commissioner of finance to report. In reporting the sales tax and sales tax on
motor vehicles collections to the United States Department of Commerce, the commissioner of
finance shall exclude the estimated 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.
History: 2000 c 418 art 1 s 43
Official Publication of the State of Minnesota
Revisor of Statutes