Bill Text: MN HF1790 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Higher tax rate imposed on foreign-made goods.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2013-04-19 - Introduction and first reading, referred to Taxes [HF1790 Detail]
Download: Minnesota-2013-HF1790-Introduced.html
1.2relating to taxation; sales and use; imposing a higher rate of tax on foreign-made
1.3goods;amending Minnesota Statutes 2012, section 297A.62, subdivision 1, by
1.4adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.62, subdivision 1, is amended to read:
1.7 Subdivision 1. Generally. Except as otherwise provided in subdivision 3 or 6, or in
1.8this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as
1.9defined in section297A.61, subdivision 4 , made in this state or to a destination in this
1.10state by a person who is required to have or voluntarily obtains a permit under section
1.11297A.83, subdivision 1
.
1.12EFFECTIVE DATE.This section is effective for sales and purchases made after
1.13June 30, 2013.
1.14 Sec. 2. Minnesota Statutes 2012, section 297A.62, is amended by adding a subdivision
1.15to read:
1.16 Subd. 6. Foreign-made goods. A sales tax of 13 percent is imposed on the
1.17gross receipts from a retail sale, as defined in section 297A.61, subdivision 4, of
1.18foreign-made goods. For the purposes of this subdivision, "foreign-made goods" means
1.19tangible personal property as defined in section 297A.61, subdivision 10, produced
1.20from agricultural, construction, manufacturing, assembly, or mining activities outside
1.21the territorial limits of the 50 states of the United States, the Commonwealth of Puerto
1.22Rico, and the District of Columbia.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made after
2.2June 30, 2013.
1.3goods;amending Minnesota Statutes 2012, section 297A.62, subdivision 1, by
1.4adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.62, subdivision 1, is amended to read:
1.7 Subdivision 1. Generally. Except as otherwise provided in subdivision 3 or 6, or in
1.8this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as
1.9defined in section
1.10state by a person who is required to have or voluntarily obtains a permit under section
1.12EFFECTIVE DATE.This section is effective for sales and purchases made after
1.13June 30, 2013.
1.14 Sec. 2. Minnesota Statutes 2012, section 297A.62, is amended by adding a subdivision
1.15to read:
1.16 Subd. 6. Foreign-made goods. A sales tax of 13 percent is imposed on the
1.17gross receipts from a retail sale, as defined in section 297A.61, subdivision 4, of
1.18foreign-made goods. For the purposes of this subdivision, "foreign-made goods" means
1.19tangible personal property as defined in section 297A.61, subdivision 10, produced
1.20from agricultural, construction, manufacturing, assembly, or mining activities outside
1.21the territorial limits of the 50 states of the United States, the Commonwealth of Puerto
1.22Rico, and the District of Columbia.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made after
2.2June 30, 2013.
