1997 Minnesota Statutes

     297A.02 Imposition of tax. 

    Subdivision 1.    Generally.  Except as otherwise 
 provided in this chapter, there is imposed an excise tax of 6.5 
 percent of the gross receipts from sales at retail made by any 
 person in this state. 

    Subd. 2.    Machinery and equipment.  Notwithstanding 
 the provisions of subdivision 1, the rate of the excise tax 
 imposed upon sales of farm machinery and aquaculture production 
 equipment is 2.5 percent. 

    Subd. 3.    Liquor and beer sales.  Notwithstanding the 
 provisions of subdivision 1, the rate of the excise tax imposed 
 upon sales of intoxicating liquor, as defined in section 
 340A.101, subdivision 14, and 3.2 percent malt liquor, as 
 defined in section 340A.101, subdivision 19, shall be nine 
 percent.  The 3.2 percent malt liquor is subject to taxation 
 under this subdivision only when sold at an on-sale or off-sale 
 municipal liquor store or other establishment licensed to sell 
 any type of intoxicating liquor.  

    Subd. 4.    Manufactured housing and park trailers.  
 Notwithstanding the provisions of subdivision 1, for sales at 
 retail of manufactured homes used for residential purposes and 
 new or used park trailers, as defined in section 168.011, 
 subdivision 8, paragraph (b), the excise tax is imposed upon 65 
 percent of the sales price of the home or park trailer.  

    Subd. 5.    Replacement capital equipment.  
 Notwithstanding the provisions of subdivision 1, the rate of 
 excise tax imposed upon retail sales of replacement capital 
 equipment is: 

    for purchases after June 30, 1994, and prior to July 1, 
 1995, 5.0 percent, 

    for purchases after June 30, 1995, and prior to July 1, 
 1996, 4.0 percent, 

    for purchases after June 30, 1996, and prior to July 1, 
 1997, 3.8 percent, 

    for purchases after June 30, 1997, and prior to July 1, 
 1998, 2.9 percent, and 

    for purchases after June 30, 1998, 2.0 percent. 

    This subdivision shall cease to be operative on July 1, 
 2001, or on July 1 of the earliest year thereafter, if the total 
 employment in the manufacturing sector in this state, as 
 determined by the commissioner of economic security on the 
 preceding January 1, does not exceed by 4,500 the total 
 employment in the manufacturing sector in the state on January 
 1, 1994. 

    HIST: Ex1967 c 32 art 13 s 2; Ex1971 c 31 art 1 s 2; 1Sp1981 c 
 1 art 4 s 3; 3Sp1981 c 2 art 5 s 1; 3Sp1982 c 1 art 6 s 2; 1983 
 c 342 art 6 s 4; 1984 c 502 art 6 s 4,5; 1984 c 655 art 1 s 54; 
 1Sp1985 c 14 art 2 s 7; 1987 c 384 art 2 s 1; 1Sp1989 c 1 art 12 
 s 3; 1991 c 249 s 31; 1991 c 291 art 8 s 11; 1991 c 309 s 15; 
 1994 c 483 s 1; 1994 c 587 art 2 s 4; 1995 c 264 art 2 s 24; 
 1996 c 471 art 2 s 11