Bill Text: MN HF2673 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Digital audio work and digital audiovisual work exemption provided.
Spectrum: Slight Partisan Bill (Democrat 4-2)
Status: (Introduced - Dead) 2014-03-20 - Author added Loeffler [HF2673 Detail]
Download: Minnesota-2013-HF2673-Introduced.html
1.2relating to taxation; sales and use; providing an exemption for certain digital
1.3audio works and digital audiovisual works;amending Minnesota Statutes 2012,
1.4section 297A.67, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
1.7subdivision to read:
1.8 Subd. 33. Presentations accessed as digital audio and audiovisual works. The
1.9charge for a live or prerecorded presentation, such as a lecture, seminar, workshop, or
1.10course, where participants access the presentation as a digital audio work or digital
1.11audiovisual work, is exempt if:
1.12(1) participants are connected to other participants via the Internet
1.13or telecommunications equipment, or other device that transfers the presentation
1.14electronically that allows audience members and the presenter or instructor to give, receive,
1.15and discuss information with each other in real time. For a prerecorded presentation,
1.16audience members and the presenter or instructor are able to give, receive, and discuss
1.17information with each other either during or at the end of the prerecorded presentation; and
1.18(2) for presentations where participants have the option of attending in person,
1.19for example, sitting in a conference room with the instructor and other participants, the
1.20admission to the presentation is not subject to tax under this chapter.
1.21EFFECTIVE DATE.This section is effective for sales and purchases made after
1.22June 30, 2014.
1.3audio works and digital audiovisual works;amending Minnesota Statutes 2012,
1.4section 297A.67, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.67, is amended by adding a
1.7subdivision to read:
1.8 Subd. 33. Presentations accessed as digital audio and audiovisual works. The
1.9charge for a live or prerecorded presentation, such as a lecture, seminar, workshop, or
1.10course, where participants access the presentation as a digital audio work or digital
1.11audiovisual work, is exempt if:
1.12(1) participants are connected to other participants via the Internet
1.13or telecommunications equipment, or other device that transfers the presentation
1.14electronically that allows audience members and the presenter or instructor to give, receive,
1.15and discuss information with each other in real time. For a prerecorded presentation,
1.16audience members and the presenter or instructor are able to give, receive, and discuss
1.17information with each other either during or at the end of the prerecorded presentation; and
1.18(2) for presentations where participants have the option of attending in person,
1.19for example, sitting in a conference room with the instructor and other participants, the
1.20admission to the presentation is not subject to tax under this chapter.
1.21EFFECTIVE DATE.This section is effective for sales and purchases made after
1.22June 30, 2014.
